Core Viewpoint - The internal control audit report of Shandong LianKe Technology Co., Ltd. indicates that as of December 31, 2024, the company has maintained effective internal controls over financial reporting and has not identified any significant deficiencies in both financial and non-financial internal controls [1][2]. Internal Control Evaluation Conclusion - The company has no significant deficiencies in financial reporting internal controls as of the evaluation date [2] - The board believes that the company has maintained effective financial reporting internal controls in all material respects [2] - No significant deficiencies in non-financial reporting internal controls were identified [2] Internal Control Evaluation Work Evaluation Scope - The evaluation covered all major units, businesses, and high-risk areas, with total assets and revenues from evaluated units accounting for 100% of the consolidated financial statements [2][3]. Internal Control Areas - Corporate Governance: The company has established a governance structure based on the shareholders' meeting and board of directors, with clear regulations on the roles and responsibilities of various governance bodies [3]. - Human Resource Management: The company views human resources as a strategic asset and has implemented a talent strategy to enhance workforce vitality and optimize personnel allocation [4]. - Financial Management: The company has established strict financial management systems to ensure the effective use of funds and mitigate financial risks [4]. - Procurement Management: The company utilizes an ERP system to control procurement processes and reduce costs through strategic supplier relationships [4]. - Sales Management: The company employs an ERP system to manage sales processes and adjust pricing based on market conditions to maximize profits [5]. - Research and Development: The company emphasizes R&D, establishing mechanisms for project management and expenditure tracking [5]. - Financial Reporting: The company has a unified financial management system to ensure accurate and timely financial reporting [5]. - Asset Management: The company has established a three-tier management system for fixed assets to ensure accurate tracking and reporting [6]. - Construction Projects: The company has clear management procedures for construction projects to ensure accurate accounting and timely capitalization [7]. - Cost Management: The company conducts monthly analyses of cost indicators to ensure budget compliance and identify issues [7]. - Contract Management: The company has a structured contract management system to regulate contract processes and approvals [8]. - External Guarantees: The company has a management system for external guarantees to control financial risks [8]. - Related Transactions: The company has regulations to prevent fund occupation by controlling shareholders or related parties [8]. - Information System Management: The company has implemented a unified ERP system to enhance internal control effectiveness [9]. Internal Control Deficiency Standards - The company has established quantitative and qualitative standards for identifying internal control deficiencies, differentiating between financial and non-financial reporting controls [9][10].
联科科技: 山东联科科技股份有限公司2024年度内部控制审计报告