东来技术: 内部审计制度

Core Points - The company establishes an internal audit system to enhance management and ensure compliance with relevant laws and regulations [1][2] - The internal audit aims to promote effective internal controls, improve management efficiency, and protect shareholder interests [2][3] Internal Audit Management - The internal audit applies to all departments, subsidiaries, and significant investees of the company [1] - Internal audit is defined as an independent evaluation of the effectiveness of internal controls, risk management, and the accuracy of financial information [1][2] Internal Control Objectives - Internal control activities are designed to ensure compliance with laws, enhance operational efficiency, safeguard assets, and ensure accurate information disclosure [2] - The internal audit's purpose includes cost control, risk mitigation, and prevention of illegal activities [2][3] Internal Audit Structure - The company’s board establishes an audit committee composed of three non-executive directors, including two independent directors [2][3] - An internal audit institution is set up to oversee business activities, risk management, and financial information [2][3] Responsibilities and Authority - The internal audit institution is responsible for evaluating the completeness and effectiveness of internal controls and auditing financial data for legality and accuracy [4][5] - The institution has the authority to request relevant documents, conduct investigations, and impose temporary measures against obstructive departments [5][6] Audit Procedures and Reporting - Internal audits cover all business activities related to financial reporting and information disclosure [7][8] - The internal audit institution must report to the audit committee at least quarterly and submit annual audit reports [4][7] Collaboration and Support - The internal audit institution may collaborate with other departments for specialized audits and support external auditors while maintaining confidentiality [8][9] - The institution assists in due diligence for investment and acquisition activities as required by the board [8][9] Evaluation and Accountability - The audit committee participates in evaluating the internal audit leader, and outstanding auditors may receive recognition [10][11] - Violations of the internal audit regulations may lead to administrative or economic penalties [10][11]