新能泰山: 内部控制评价管理办法

Core Points - The article outlines the internal control evaluation management measures of Shandong Xinneng Taishan Power Generation Co., Ltd, aiming to standardize the evaluation process and reporting to reveal and prevent risks [1][2][3] Group 1: Internal Control Evaluation Principles - The evaluation should adhere to principles of comprehensiveness, importance, objectivity, consistency, timeliness, and cost-effectiveness [2][3] - The evaluation encompasses the design and execution of internal controls across the company and its subsidiaries [1][2] Group 2: Responsibilities and Structure - The company’s Party Committee leads the internal control evaluation, while the Board of Directors serves as the highest decision-making body [5][6] - The Audit Committee of the Board oversees the evaluation process, and the internal audit department manages and organizes the evaluation work [7][8] Group 3: Evaluation Content - The evaluation focuses on internal environment, risk assessment, control activities, information and communication, and internal supervision [11][12] - Each element is assessed to determine the effectiveness of internal controls and identify any deficiencies [11][12] Group 4: Evaluation Procedures - The evaluation process includes formulating a work plan, forming an evaluation team, conducting on-site tests, summarizing results, and preparing a report [18][19] - The evaluation team must consist of knowledgeable personnel who maintain independence and adhere to ethical standards [20][21] Group 5: Deficiency Recognition Standards - Internal control deficiencies are categorized into design deficiencies and execution deficiencies, with further classification into major, important, and general deficiencies based on severity [24][25] - Specific criteria for financial and non-financial reporting deficiencies are established to guide the evaluation process [26][27] Group 6: Reporting and Accountability - The internal control evaluation report must include a declaration of authenticity from the Board, an overview of the evaluation process, and details on identified deficiencies and corrective actions [28][29] - The company incorporates the status of deficiency rectification into performance assessments and holds relevant personnel accountable for major deficiencies [32][33]