唐山港: 唐山港集团股份有限公司内部审计办法

Core Points - The internal audit method of Tangshan Port Group Co., Ltd. aims to clarify the objectives, responsibilities, and authority of internal audits, ensuring quality and risk prevention in accordance with relevant laws and regulations [1][2] - The internal audit department operates under the direct leadership of the company's Party Committee and Board of Directors, reporting on its work regularly [2][3] - The audit department has comprehensive responsibilities, including the implementation of national policies, development of internal audit regulations, and conducting audits on financial activities and risk management [3][4] Group 1 - Internal audit is defined as an independent and objective evaluation of financial expenditures, economic activities, internal controls, and risk management within the company [1][2] - The audit department is responsible for creating an annual audit plan and ensuring its implementation, covering all audit subjects within a specified period [7][8] - Auditors must maintain independence and objectivity, and they are prohibited from engaging in activities that could compromise their audit responsibilities [5][6] Group 2 - The audit department has the authority to access all relevant records and materials, and to require cooperation from audited units [4][5] - Audit reports must be submitted to the company's leadership for approval, and audited units are required to respond to findings within a specified timeframe [8][9] - The audit department is responsible for tracking the implementation of audit recommendations and ensuring compliance with corrective actions [9][10] Group 3 - Violations of the internal audit regulations by audited units can result in penalties, including refusal to cooperate or providing false information [10][11] - Internal auditors are also subject to disciplinary actions for failing to adhere to professional standards or for misconduct [11][12] - The internal audit method is subject to interpretation by the audit department and requires approval from the Board of Directors for implementation [12]