浙江永强: 内部审计制度

Core Points - The company aims to standardize and improve the quality of its internal audit work to enhance economic management and efficiency [1][2] - The internal audit system is established in accordance with relevant laws and regulations, ensuring compliance and effective risk management [1][3] - The Audit Supervision Department operates independently, reporting directly to the Audit Committee and ensuring cooperation from all internal departments [2][4] Group 1: Internal Audit Framework - The internal audit is defined as an evaluation activity assessing the effectiveness of internal controls, risk management, and the authenticity of financial information [1][3] - The Audit Supervision Department is responsible for auditing financial management and internal control systems of the company and its subsidiaries [2][4] - Internal auditors must maintain independence and objectivity, and are protected by law from retaliation [2][3] Group 2: Responsibilities and Authority - The Audit Committee guides and supervises the internal audit system, reviews annual audit plans, and ensures the implementation of audit findings [4][5] - The Audit Supervision Department has the authority to conduct audits on various financial and operational aspects, including compliance with laws and regulations [5][6] - The department must report any significant internal control deficiencies or risks to the Board or Audit Committee promptly [5][6] Group 3: Audit Procedures - The Audit Supervision Department must prepare an annual audit plan based on company needs and submit it for approval [10][11] - Auditors are required to document their findings and provide a comprehensive audit report within a specified timeframe [10][11] - The audit process includes verifying financial records, conducting interviews, and ensuring compliance with established procedures [10][11] Group 4: Information Disclosure and Record Management - The Audit Supervision Department must evaluate the effectiveness of internal controls and submit an annual evaluation report to the Audit Committee [15][17] - Audit records must be maintained for at least ten years, ensuring confidentiality and proper management of sensitive information [16][19] - Any violations of the internal audit procedures may result in disciplinary actions against responsible parties [19][20]