Core Points - The article outlines the internal audit system of Zhejiang Jindao Technology Co., Ltd, aiming to enhance audit quality and protect investor rights [1][2] - The internal audit is defined as an evaluation activity conducted by internal personnel to assess the effectiveness of internal controls, risk management, and the authenticity of financial information [1] - The board of directors is responsible for establishing and implementing the internal control system, ensuring the accuracy and completeness of related disclosures [2] Group 1: Internal Audit Structure - The company has established an audit committee under the board of directors, composed entirely of non-executive directors, with a majority being independent directors [6] - An internal audit department is set up to supervise the authenticity and completeness of financial information and the implementation of internal control systems, reporting directly to the audit committee [7] - The internal audit department must maintain independence and cannot be under the leadership of the finance department [9] Group 2: Responsibilities and Requirements - The audit committee is tasked with guiding and supervising the internal audit department, reviewing annual audit plans, and reporting significant issues to the board [11] - The internal audit department is responsible for evaluating the integrity and effectiveness of internal controls across the company and its subsidiaries [12] - Internal audit reports must be submitted quarterly to the audit committee, detailing the execution of audit plans and any issues discovered [13] Group 3: Audit Implementation - The internal audit department must conduct annual evaluations of internal controls and submit reports to the audit committee [19] - Audits should cover all business activities related to financial reporting and information disclosure, including sales, procurement, and asset management [15] - The internal audit department is required to audit significant external investments, asset purchases, and guarantees promptly after they occur [23][24][25] Group 4: Information Disclosure - The board must issue an annual self-evaluation report on internal controls based on the internal audit department's findings [30] - The company is obligated to disclose any significant internal control deficiencies identified by external auditors or sponsors [31] - The internal audit department must ensure compliance with information disclosure regulations and maintain confidentiality regarding sensitive information [29]
金道科技: 内部审计制度