运达科技: 内部审计制度

Core Points - The internal audit system of Chengdu Yunda Technology Co., Ltd. aims to standardize internal audit work, enhance management, improve audit quality, and protect investors' rights [1] - The internal audit department, known as the Internal Audit Department, is responsible for organizing and implementing internal audits and reports to the Audit Committee under the Board of Directors [2][3] Internal Audit Department and Personnel - The Internal Audit Department must maintain independence and not be under the leadership of the finance department [2] - The company will employ dedicated internal auditors with relevant professional knowledge and skills [2][3] - Internal auditors must adhere to laws and regulations, uphold the company's core values, and avoid conflicts of interest [2][3] Responsibilities and Authority of Internal Audit - The Audit Committee guides and supervises the internal audit department, reviews annual audit plans, and reports on audit progress and significant issues to the Board [3][4] - The Internal Audit Department is responsible for establishing and optimizing the internal audit system, conducting audits on internal controls, and evaluating the legality and compliance of financial information [4][5] - The department has the authority to audit relevant units, request necessary documents, and participate in management meetings related to audit responsibilities [5][6] Internal Audit Work Procedures - The Internal Audit Department formulates an annual audit plan based on the previous year's performance and risk assessment [6] - Audits are conducted through various methods to gather sufficient and reliable evidence, and reports are submitted to management after approval [6][7] Utilization of Audit Results - Audited entities must rectify identified issues and report back to the Internal Audit Department, which will monitor the implementation of corrective actions [7][8] - Internal audit results are crucial for internal evaluations, assessments, and decision-making processes within the company [8] Information Disclosure - The Internal Audit Department is responsible for the organization and implementation of internal control evaluations, which are reported to the Board of Directors [8][9] - The company must disclose internal control evaluation reports alongside annual reports in accordance with legal requirements [9][10]