英 力 特: 宁夏英力特化工股份有限公司内部审计管理规定

Core Points - The internal audit management regulations aim to promote high-quality economic development, deepen reforms, and strengthen internal audit supervision within the company [1][2] - The regulations apply to all departments and units within the company, ensuring that all personnel accept internal audit supervision [1][2] - The internal audit institution is responsible for independent and objective supervision, evaluation, and recommendations regarding the implementation of major policies, financial activities, internal controls, and risk management [1][2][3] Group 1 - The internal audit work is led by the company's party committee, establishing a unified and efficient internal audit supervision system [2][3] - The company must ensure the independence of the internal audit institution and its personnel, prohibiting any retaliation against auditors [2][3] - The internal audit institution is tasked with evaluating the implementation of major policies, financial conditions, project management, internal control systems, and risk management [4][5] Group 2 - The internal audit institution must develop an annual audit work plan, which requires approval from the party committee and the board of directors [10][11] - Auditors are required to provide timely, truthful, and complete information related to their responsibilities [13][14] - The company must support the professional development of audit personnel and establish a mechanism for their training and evaluation [9][10] Group 3 - The internal audit results must be communicated to the audited units, which are required to rectify any identified issues within sixty days [30][31] - The internal audit institution is responsible for supervising the rectification process and reporting on significant issues [30][31] - The company will use internal audit results as a basis for decision-making and personnel evaluations [32][33]