赛微微电: 内部审计制度

Core Viewpoint - The internal audit system of Guangdong Saiwei Microelectronics Co., Ltd. is established to enhance internal management and audit supervision, effectively identify and control risks, and protect the legitimate rights and interests of investors while ensuring the healthy development of the company's operations [1][2]. Group 1: Internal Audit Objectives and Responsibilities - The internal audit aims to ensure the legality and compliance of the company's operations, asset security, and the authenticity and completeness of financial reports, thereby improving operational efficiency and promoting the achievement of development strategies [2]. - The Board of Directors is responsible for establishing and effectively implementing the internal control system, which must be reviewed and approved by the Board [2][3]. - The Audit Department, under the guidance of the Audit Committee, independently conducts audits and reports directly to the Audit Committee [3][4]. Group 2: Audit Department Structure and Personnel - The Audit Department is equipped with dedicated audit personnel who possess necessary professional knowledge and skills in accounting and auditing [4][5]. - The head of the Audit Department is nominated by the Audit Committee and appointed by the Board, ensuring independence from the financial department [5][6]. - Internal auditors must adhere to professional ethics, including independence, objectivity, and confidentiality [6][7]. Group 3: Audit Procedures and Reporting - The Audit Department is required to submit internal audit reports to the Audit Committee after each annual and semi-annual period, highlighting any internal control deficiencies and the measures taken for improvement [5][8]. - Audits should cover all business activities related to financial reporting and information disclosure, including sales, procurement, inventory management, and more [6][7]. - The Audit Department must evaluate the effectiveness of internal controls at least annually and report findings to the Audit Committee [8][9]. Group 4: Specific Audit Focus Areas - The Audit Department focuses on significant external investments, asset purchases and sales, external guarantees, related transactions, and the use of raised funds, ensuring compliance with relevant regulations [9][10]. - Audits of external guarantees must assess the risk exposure and the integrity of the guaranteed parties [10][11]. - The Audit Department is responsible for evaluating the management of information disclosure, ensuring that the company adheres to established protocols and maintains confidentiality [11][12]. Group 5: Compliance and Accountability - The company must ensure that any internal control deficiencies identified during audits are addressed promptly, with follow-up reviews to monitor the implementation of corrective actions [12][13]. - The Audit Committee is tasked with issuing an annual self-evaluation report on the internal control system based on the Audit Department's findings [13][14]. - The company is required to disclose the internal control audit report alongside its annual report, ensuring transparency and accountability [14][15].