南华期货: 南华期货股份有限公司内部审计管理制度

Core Points - The document outlines the internal audit management system of Nanhua Futures Co., Ltd, aiming to standardize internal audit practices and enhance internal control and corporate governance [1][8] - It defines the roles and responsibilities of the audit department, audit personnel, and the audit committee, ensuring independence and objectivity in the audit process [1][2][3] Group 1: Internal Audit Definition and Scope - Internal audit refers to the independent, objective evaluation and supervision of the company's internal control and governance processes [1] - The internal audit management system applies to the company's headquarters, branches, and subsidiaries [1] Group 2: Audit Department Structure - The audit committee is established under the board of directors, and the internal audit department reports to this committee [4] - The audit department must be staffed with qualified personnel possessing the necessary skills and knowledge [4] Group 3: Responsibilities and Authority of Audit Personnel - Audit personnel must adhere to professional ethics and maintain confidentiality regarding the information obtained during audits [2][3] - They have the authority to review and assess the legality, reasonableness, and effectiveness of financial and operational activities [3][4] Group 4: Audit Procedures - The internal audit process includes preparation, implementation, reporting, and follow-up audits [5][6] - Audit reports must be objective and factual, and feedback from audited departments should be considered before finalizing reports [6][7] Group 5: Legal Responsibilities - The company can take action against departments or individuals obstructing the audit process, including disciplinary measures [29] - Audit personnel who abuse their power or disclose confidential information may face legal consequences [30][31] Group 6: Miscellaneous Provisions - The management system will be revised and interpreted by the board of directors, and it will take effect upon approval [32][34] - Any issues not covered by this management system will be governed by relevant laws and company regulations [32][33]