云天励飞: 内部审计制度

Core Viewpoint - The document outlines the internal audit system of Shenzhen Yuntian Lifeng Technology Co., Ltd., emphasizing the importance of internal control, risk management, and the responsibilities of the internal audit department to ensure compliance and protect investor rights [1][2]. Group 1: Internal Audit Framework - The internal audit is defined as an evaluation activity conducted by internal personnel to assess the effectiveness of internal controls, risk management, and the authenticity of financial information [1]. - The internal audit department is responsible for supervising business activities, risk management, internal controls, and financial information [2]. - The internal audit department must maintain independence and not be under the leadership of the finance department [2][3]. Group 2: Responsibilities and Reporting - The internal audit department has several key responsibilities, including evaluating the completeness and effectiveness of internal control systems and auditing financial data for legality and accuracy [3][4]. - The internal audit department is required to report to the audit committee at least quarterly, detailing the execution of the audit plan and any issues discovered [3][4]. - The audit committee is responsible for guiding the internal audit work and reviewing the internal audit reports submitted by the internal audit department [5][6]. Group 3: Implementation and Evaluation - The internal audit department must submit an annual audit work plan to the audit committee two months before the end of each fiscal year, focusing on significant areas such as external guarantees and related transactions [5][6]. - Internal control evaluations must include assessments of the internal control systems related to financial reporting and information disclosure [6][7]. - The internal audit department is tasked with following up on identified internal control deficiencies and ensuring corrective measures are implemented [6][7]. Group 4: Information Disclosure - The company is required to disclose the annual internal control evaluation report alongside its annual report, including the auditor's verification opinion [7][8]. - The internal control evaluation report must cover various aspects, including the board's declaration of the report's authenticity and the status of previous deficiencies [7][8]. Group 5: Supervision and Management - The company will recognize and reward internal audit personnel who perform well, while those who neglect their duties or breach confidentiality will face disciplinary actions [8]. - Any significant issues found in the internal audit work will lead to accountability measures against responsible individuals, potentially including criminal prosecution if warranted [8].