高测股份: 内部审计管理制度

Core Points - The company aims to strengthen its internal audit work to enhance internal control, improve management, and increase economic efficiency [1][2] - The internal audit is defined as an independent and objective evaluation of financial activities, internal controls, and risk management to promote governance and achieve company goals [1][2] - The board of directors is responsible for establishing and implementing effective internal control systems and ensuring the accuracy of related disclosures [2][3] Internal Audit Structure - An audit committee is established under the board of directors, consisting of at least three directors who are not senior management, with a majority being independent directors [2][3] - The audit department is responsible for supervising business activities, risk management, and financial information, reporting directly to the audit committee [3][4] - Internal audit personnel must maintain independence and possess relevant professional knowledge, ensuring they do not engage in decision-making for the audited entities [3][4] Audit Responsibilities - The audit committee is tasked with reviewing financial information, supervising internal and external audits, and evaluating internal controls [4][5] - The audit department is responsible for assessing the integrity and effectiveness of internal control systems across the company and its subsidiaries [5][6] - Internal audit reports must be submitted to the audit committee at least quarterly, detailing audit findings and issues [5][6] Audit Process - The internal audit process includes planning, preparation, implementation, and reporting, with a focus on obtaining sufficient and relevant audit evidence [7][8] - Audit reports should include an overview, findings, conclusions, and recommendations, with management required to respond to findings and set deadlines for corrective actions [8][9] - The audit department must follow up on identified internal control deficiencies and ensure corrective measures are implemented [9][10] Internal Control Evaluation - The internal audit institution is responsible for organizing and implementing internal control evaluations, with annual reports required to disclose the effectiveness of internal controls [10][11] - The company must disclose any significant internal control deficiencies or risks to regulatory authorities and the public [9][10] Rewards and Penalties - Internal audit personnel who make significant contributions should be recognized and rewarded [10][11] - The company will take corrective actions against personnel who fail to comply with audit regulations or obstruct audit processes [11][12]