鲁银投资: 鲁银投资内部审计管理办法

Core Points - The internal audit management measures of Luyin Investment Group Co., Ltd. aim to standardize internal audit work, enhance audit responsibilities, and improve audit efficiency based on various national regulations and local government guidelines [1][2][3] Group 1: General Principles - The internal audit is defined as an independent and objective evaluation of financial expenditures, economic activities, internal controls, and risk management to promote corporate governance and achieve objectives [1] - The measures apply to the group company and all wholly-owned, controlled, and actual controlled enterprises [1] Group 2: Organization and Leadership - The group company establishes a Party Committee Audit Committee to strengthen leadership over internal audit work and ensure top-level design and coordination [2] - The chairman of the board is responsible for internal audit work, and a chief auditor may be appointed to assist in managing internal audit [2] Group 3: Internal Audit Institutions and Personnel - The internal audit department is responsible for managing internal audit work and must have a sufficient number of dedicated auditors [3][4] - Auditors must possess specific qualifications, including adherence to professional ethics, knowledge of relevant laws and regulations, and the ability to analyze and express findings [5] Group 4: Audit Scope - The internal audit scope includes auditing the implementation of national policies, the execution of major decisions, financial expenditures, internal controls, and high-risk business activities [6][7] - Audits should be conducted at least once every five years for each controlled enterprise, with increased frequency for significant investments and high-risk areas [7] Group 5: Audit Procedures and Methods - The internal audit process consists of five stages: project initiation, preparation, implementation, reporting, and archiving [8][9] - Emphasis is placed on utilizing technology and big data to enhance audit capabilities and improve management methods [9][10] Group 6: Audit Rectification and Results Utilization - The audited unit is responsible for rectifying issues identified during audits, with the main responsible person overseeing the rectification process [10][11] - Audit results and rectification status are critical for evaluating personnel and making decisions regarding promotions and penalties [12]