英科医疗: 内部审计管理制度

Group 1 - The company establishes an internal audit system to enhance the quality of internal audits and protect investors' rights [1] - Internal audit is defined as an evaluation activity conducted by the company's internal audit personnel to assess the effectiveness of internal controls and risk management [1][2] - The board of directors is responsible for the establishment and effective implementation of the internal control system [1][2] Group 2 - The company has set up an internal control department as the internal audit institution, reporting to the audit committee of the board of directors [2][3] - The internal control department is tasked with checking the authenticity and completeness of financial information and the implementation of internal control systems [2][3] - Internal audit personnel must possess necessary auditing knowledge and experience in finance and management [2][3] Group 3 - The internal control department must prepare an annual internal audit work plan two months before the end of each accounting year [3][4] - The internal control department is required to report to the audit committee at least quarterly on the execution of the internal audit plan and any issues discovered [4][5] - The audit committee must supervise the internal audit department to conduct checks on high-risk investments and significant transactions at least semi-annually [4][5] Group 4 - The internal control department must promptly audit significant external investments, asset purchases or sales, guarantees, and related transactions [6][7] - The internal audit report must include evaluations of legality, risk, and effectiveness of internal control systems [9][10] - The internal control department is responsible for following up on identified internal control deficiencies and ensuring corrective measures are implemented [6][7] Group 5 - The company must disclose any significant deficiencies or risks in internal control to the stock exchange and provide details on the measures taken [5][11] - The internal control department must submit an annual internal audit report to the audit committee within three months after the end of each accounting year [5][11] - The internal control evaluation report must include the board's declaration regarding the authenticity of the internal control report [11][12]