嵘泰股份: 嵘泰股份内部审计制度

Core Viewpoint - The internal audit system of Jiangsu Rongtai Industrial Co., Ltd. is designed to enhance and standardize internal audit work, clarify responsibilities and powers, and ensure effective internal control and compliance with laws and regulations [1][2]. Group 1: General Principles - The internal audit system applies to all internal departments, holding subsidiaries, and significant equity investees of the company [1]. - The system is established based on relevant laws, regulations, and standards, including the Audit Law of the People's Republic of China and guidelines from the China Internal Audit Association [1]. Group 2: Internal Audit Leadership Mechanism - The internal audit department is accountable to the company's board of directors, which is responsible for reviewing the basic internal audit system, audit plans, and significant audit reports [2]. - The internal audit department must report major issues or clues directly to the audit committee [2]. Group 3: Internal Audit Department and Personnel - The company establishes an internal audit department according to legal requirements and ensures the department is adequately staffed with qualified personnel [2]. - Internal audit personnel must adhere to legal regulations and professional ethics, maintaining independence and objectivity [2][3]. Group 4: Internal Audit Authority - The internal audit department is granted unrestricted access to any audited unit's documents, records, and personnel as necessary for audit purposes [3][4]. - The department can require audited units to submit regular progress reports on corrective actions taken [3]. Group 5: Internal Audit Procedures - The internal audit department prepares an annual audit plan based on risk assessments and management needs, which must be approved by the board of directors [4]. - The audit process consists of preparation, implementation, reporting, and follow-up stages, ensuring thorough documentation and evidence collection [4][5]. Group 6: Utilization of Audit Results - All internal units and subsidiaries must establish a long-term mechanism for rectifying issues identified in audits, with designated responsible persons for corrective actions [5]. - Audit results and corrective actions are incorporated into performance evaluations for management personnel [5]. Group 7: Accountability - The company will take corrective actions against audited units that fail to address identified issues, including potential disciplinary measures for responsible personnel [6][7]. - Internal audit personnel are also subject to accountability measures if they fail to identify significant issues leading to serious consequences [7]. Group 8: Miscellaneous - The internal audit system will be effective upon approval by the board of directors and will be interpreted by the board [8].