康众医疗: 康众医疗内部审计制度

Core Points - The internal audit system of Jiangsu Kangzhong Digital Medical Technology Co., Ltd. aims to standardize internal audit work, enhance quality, protect investor rights, and promote sustainable development [2][4] Group 1: General Principles - The internal audit is defined as an evaluation activity conducted by internal personnel to assess the effectiveness of internal controls, risk management, and the authenticity and completeness of financial information [4] - The internal audit department operates under the leadership of the board's audit committee and is responsible for reporting its work to the committee [3][4] Group 2: Responsibilities and Authority - The internal audit department has the authority to request relevant documents, review financial statements, inspect computer systems, and investigate any obstruction to the audit process [5][6] - Internal auditors are required to adhere to professional ethics, remain objective, and are protected by law from retaliation [5][7] Group 3: Audit Duties and Content - The internal audit department is responsible for evaluating the integrity and effectiveness of internal controls, auditing financial data for legality and compliance, and assisting in establishing anti-fraud mechanisms [6][8] - Reports on internal audit findings must be submitted to the audit committee at least quarterly, and a comprehensive report is required at the end of each fiscal period [6][8] Group 4: Audit Procedures - The internal audit process includes planning, notifying the audited unit, and conducting the audit using various methods to gather sufficient evidence [10] - Audit reports are drafted and sent to the audited unit for feedback, and follow-up audits are conducted to ensure compliance with audit recommendations [10][9] Group 5: Audit Requirements - Internal auditors must possess relevant professional knowledge and experience, and the company must ensure their ability to perform their duties without interference [7][8] - Any violations of laws or internal regulations must be reported promptly, and auditors are responsible for the accuracy of their reports [8][9] Group 6: Rewards and Penalties - The company will hold accountable any unit or individual responsible for significant violations of financial laws, and internal auditors who face retaliation can report to management [10][10] - Internal auditors demonstrating diligence and integrity will be rewarded, while those abusing their power will face disciplinary actions [10][10]