General Principles - The internal audit management system aims to standardize the internal audit work of Shenzhen Feiling Kesi Communication Technology Co., Ltd., ensure audit quality, clarify responsibilities of audit institutions and personnel, and enhance operational management and risk prevention capabilities [1][2] - Internal audit is defined as an independent and objective confirmation and consulting activity that evaluates the appropriateness and effectiveness of the company's economic activities, internal controls, and risk management [1][2] Scope of Application - The internal audit management system applies to the company, wholly-owned subsidiaries, controlling subsidiaries, and significant influence investees [2] Audit Organization and Personnel - The company establishes an internal audit department that maintains independence and objectivity, and is not responsible for decision-making and execution of the audited entities' business activities, internal controls, and risk management [2][3] - An audit committee is set up under the board of directors to guide and supervise the internal audit department's work [2][3] Responsibilities of the Internal Audit Department - The internal audit department is responsible for evaluating the completeness, rationality, and effectiveness of internal control systems across the company and its subsidiaries [3][4] - It must audit the legality, compliance, authenticity, and completeness of accounting and economic data, including financial reports and performance forecasts [3][4] - The department is required to report to the audit committee at least quarterly and submit an annual audit work plan and report [4] Basic Conditions for Audit Personnel - Audit personnel must possess necessary knowledge and business capabilities, adhere to professional ethics, maintain independence and objectivity, and have strong interpersonal skills [5][6] Rights of the Internal Audit Institution - The internal audit institution has the right to request necessary information from the audited entities, participate in relevant meetings, and suggest management improvements based on audit findings [6][7] Audit Implementation Requirements - The internal audit department must conduct checks on monetary funds at least quarterly, focusing on authorization procedures for large non-operating expenditures [9][10] - The audit should cover all business segments related to financial reporting and information disclosure [10][11] Internal Control Evaluation - The internal audit department must evaluate the effectiveness of internal controls annually and submit a report to the audit committee [11][12] Audit Reporting - The internal audit institution must issue audit reports that are objective, complete, and clear, including audit findings and recommendations [10][11] Supervision and Management - The internal audit department should establish an incentive and restraint mechanism to evaluate and reward audit personnel based on their performance [12][13]
菲菱科思: 深圳市菲菱科思通信技术股份有限公司内部审计管理制度