起帆电缆: 起帆电缆内部审计管理制度

Core Viewpoint - The internal audit management system of Shanghai Qifan Cable Co., Ltd. aims to standardize internal audit work, clarify the responsibilities of the internal audit organization and personnel, and enhance internal control, operational management, and economic efficiency [3][4]. Group 1: General Principles - The internal audit is defined as an evaluation activity conducted by the company's internal organization or personnel to assess the effectiveness of internal control and risk management, the authenticity and completeness of financial information, and the efficiency and effectiveness of operational activities [3]. - The internal audit system is established to provide reasonable assurance regarding compliance with laws and regulations, improve operational efficiency, safeguard company assets, and ensure the accuracy and completeness of information disclosure [3]. Group 2: Internal Audit Organization and Personnel - The company will establish an audit committee under the board of directors to guide and supervise the internal audit department, with all members being directors, and an independent director with accounting expertise serving as the convener [4]. - The internal audit department will maintain independence and will not be under the leadership of the financial management department [4][5]. - Internal audit personnel must possess political qualities, professional titles, knowledge, experience, and effective communication skills to ensure the effective execution of internal audit tasks [5]. Group 3: Internal Audit Objectives and Scope - The overall objective of internal audit is to maintain the safety and integrity of company assets and ensure the legality and compliance of financial operations [4]. - The scope of internal audit includes all subsidiaries, branches, functional departments, and other established institutions of the company, focusing on the authenticity, legality, and effectiveness of financial reports and related documents [7]. Group 4: Responsibilities of Internal Audit Institution - The internal audit institution is responsible for formulating annual and specific audit plans, which must be approved by the board of directors' audit committee [8]. - The internal audit institution will conduct audits on the legality, compliance, authenticity, and completeness of accounting materials and other economic data of the company and its subsidiaries [8][9]. Group 5: Audit Procedures and Reporting - The internal audit institution must submit an annual internal audit work report to the audit committee within two months after the end of each accounting year [14]. - Audit reports must be objective, accurate, clear, complete, and constructive, detailing the audit purpose, scope, findings, conclusions, and recommendations [34][35]. Group 6: Compliance and Penalties - The internal audit institution can propose corrective measures and deadlines for any identified deficiencies in internal controls and monitor the implementation of these measures [22]. - Any violations of the internal audit regulations by the audited units may lead to penalties, including legal actions against responsible personnel if necessary [27][28].