Core Viewpoint - The internal audit system of Guangdong Dongjian Automotive Technology Co., Ltd. aims to standardize internal audit work, enhance audit quality, and protect investors' rights, in compliance with relevant laws and regulations [1][2]. Group 1: General Principles - The internal audit work involves supervision, evaluation, and recommendations regarding the effectiveness of internal controls, risk management, and the authenticity and completeness of financial information [1]. - The internal control system is designed to ensure compliance with laws, improve operational efficiency, safeguard assets, and ensure accurate and fair information disclosure [1][2]. Group 2: Responsibilities and Structure - The Board of Directors is responsible for establishing and implementing the internal control system, ensuring the accuracy and completeness of related disclosures [2]. - An Audit Committee is established under the Board, consisting of directors, with a majority being independent directors, including at least one accounting professional [2][3]. - The Audit Department, as the internal audit body, operates independently under the guidance of the Audit Committee and is responsible for auditing business activities, risk management, and financial information [3][4]. Group 3: Audit Procedures and Reporting - The Audit Department must maintain independence and is not to be under the financial department's leadership [3]. - The Audit Committee oversees the Audit Department's work, reviews annual audit plans, and reports on audit progress and significant issues to the Board [4][7]. - Internal audits cover all business activities related to financial reporting and information disclosure, including sales, procurement, inventory management, and more [5]. Group 4: Documentation and Evidence - The Audit Department is required to establish a working paper system and maintain audit documentation for at least 10 years [10]. - Audit evidence must be sufficient, relevant, and reliable, with clear records of the evidence obtained [5][10]. Group 5: Disclosure and Compliance - The Board must review the internal control evaluation report alongside the annual report, and any significant deficiencies or risks must be reported to the stock exchange [12][13]. - The Audit Committee is responsible for ensuring that corrective measures are taken for any identified deficiencies and for monitoring the implementation of these measures [13].
东箭科技: 内部审计制度（2025年7月修订）