新能泰山: 内部审计工作管理规定

Core Viewpoint - The company establishes a comprehensive internal audit system to enhance supervision and risk control, ensuring compliance with relevant laws and regulations while promoting effective governance and achieving corporate objectives [1][2][3]. Group 1: Internal Audit Framework - The internal audit is defined as an independent and objective evaluation of financial activities, internal controls, and risk management to improve corporate governance [1]. - The company is required to develop a robust internal audit system, including leadership structure, responsibilities, personnel allocation, funding, and performance evaluation [1][2]. - Internal audit personnel must adhere to legal regulations and professional standards, ensuring independence and objectivity in their duties [2][3]. Group 2: Organizational Leadership - The company implements a dual leadership structure for internal audit, overseen by the Party Committee and the Board of Directors, with a focus on vertical management [2][3]. - The Board of Directors is responsible for the independence and effectiveness of the internal audit, ensuring adequate resources and approving key audit documents [3][4]. - The internal audit department reports directly to the Board and is subject to oversight by the Audit Committee [3][4]. Group 3: Responsibilities and Authority - The internal audit department is tasked with implementing national policies, preparing annual audit plans, and conducting various audits, including financial and compliance audits [7][8]. - The internal audit has the authority to request necessary documents, attend relevant meetings, and investigate issues related to audit matters [8][9]. - The internal audit department must ensure that audit findings are addressed and that corrective actions are taken by the audited units [19][20]. Group 4: Audit Procedures and Quality Control - The internal audit process includes planning, executing, and reporting on audits, with a focus on obtaining reliable evidence and ensuring compliance with established standards [11][12]. - Audit reports must be comprehensive, reflecting all significant findings and providing actionable recommendations for improvement [53][54]. - The company emphasizes the importance of continuous education and training for internal audit personnel to enhance their professional capabilities [23][24]. Group 5: Accountability and Performance Evaluation - The company establishes a differentiated evaluation system for internal audit performance, ensuring that audited departments do not participate in the evaluation of the audit department [7][8]. - Internal audit personnel are subject to strict ethical standards and must report any conflicts of interest or violations of audit discipline [22][23]. - The company will reward outstanding audit performance and address any violations of audit regulations with appropriate disciplinary actions [63][64].