纽威数控: 纽威数控内部审计管理制度

Core Viewpoint - The internal audit management system of Nuwei CNC Equipment (Suzhou) Co., Ltd. aims to enhance the quality and standardization of internal audit work, ensuring compliance with laws and regulations while effectively managing risks and internal controls [1][2]. Group 1: General Provisions - Internal audit is defined as an independent and objective evaluation of the effectiveness of internal controls, risk management, and the authenticity of financial information [1]. - The internal audit department operates independently and is responsible for auditing the company's operations and internal controls [2]. Group 2: Audit Committee and Responsibilities - The company must establish an audit committee under the board of directors, composed entirely of non-executive directors, with a majority being independent directors [4]. - The audit committee is responsible for guiding and supervising the internal audit department, reviewing annual audit plans, and reporting significant issues to the board [16]. Group 3: Audit Personnel and Structure - The head of the internal audit department must possess relevant professional qualifications and experience, and the department should maintain independence from the finance department [6][5]. - Internal audit personnel should have diverse professional knowledge and skills to meet the demands of the audit work [6]. Group 4: Audit Procedures and Reporting - The internal audit department is required to conduct quarterly audits of monetary funds and report any anomalies to the audit committee [9]. - Audit reports must be submitted to the audit committee, which will also oversee the implementation of corrective measures for identified issues [8][7]. Group 5: Internal Control Evaluation - The internal audit department is responsible for evaluating the effectiveness of internal controls annually and must submit a report to the audit committee [11]. - The evaluation report should include a declaration of the board's statement on the report's authenticity and details of any identified deficiencies [11]. Group 6: Compliance and Penalties - The internal audit department and personnel are subject to rewards for significant achievements and penalties for violations of the internal audit management system [32][33]. - Violations may include misuse of power, negligence, or obstruction of audit activities, which can lead to disciplinary actions or legal consequences [33][34].