金盘科技: 内部审计制度

Core Points - The company establishes an internal audit system to enhance audit quality and protect investors' rights [1][2] - The internal audit department is responsible for evaluating the effectiveness of internal controls and risk management [1][3] - The board of directors is accountable for the establishment and implementation of internal control systems [2][4] Group 1: Internal Audit Structure - The company has set up an internal audit department under the board's audit committee to supervise financial information and internal control systems [2][5] - The internal audit department must have at least two dedicated personnel with relevant professional knowledge and experience [2][7] - The internal audit department operates independently and reports directly to the board's audit committee [2][9] Group 2: Responsibilities and Requirements - The internal audit department is tasked with evaluating the completeness and effectiveness of internal control systems across the company and its subsidiaries [3][13] - The department must report its findings and any significant issues to the audit committee at least quarterly [3][12] - Internal audit personnel must maintain confidentiality and ensure the reliability of audit evidence [7][19] Group 3: Audit Procedures and Focus Areas - The internal audit department is required to conduct audits on significant transactions such as external investments, asset purchases, and related party transactions [9][10] - Audits must focus on compliance with approval procedures and the legitimacy of financial activities [10][11] - The department must also evaluate the management of raised funds and ensure they are used according to the planned investment projects [12][28] Group 4: Reporting and Accountability - The internal audit department must submit an annual internal control evaluation report to the audit committee [20][21] - If significant deficiencies or risks are identified, the audit committee must inform the board and shareholders promptly [15][16] - The company implements a responsibility accountability mechanism for violations of internal control systems [20][23]