水羊股份: 内部审计制度（2025年7月）

Core Points - The article outlines the internal audit system of Shuiyang Group Co., Ltd, emphasizing the importance of internal auditing in enhancing operational efficiency and risk management [1][2][3] - The internal audit aims to ensure the authenticity, legality, and effectiveness of the company's financial activities and internal controls [1][3] - The audit committee is established under the board of directors to oversee the internal audit department, which is responsible for executing daily audit tasks [2][5] Chapter Summaries Chapter 1: General Provisions - The internal audit system is designed to regulate the internal audit work of the company and enhance supervision and risk control [1] - Internal auditing is defined as a systematic review of the company's financial and economic activities [1][3] Chapter 2: Organizational Structure and Personnel - An audit committee is set up under the board of directors, with the audit department reporting to this committee [2] - The audit department must maintain independence and should not be under the financial department's leadership [2][3] Chapter 3: Audit Responsibilities - The audit department is responsible for evaluating the completeness and effectiveness of internal control systems across the company and its subsidiaries [4][5] - The department must report its findings to the audit committee at least quarterly and submit an annual internal audit report [5][6] Chapter 4: Audit Authority - The audit department has the authority to inspect all relevant financial documents and operational records of the audited units [6][7] - It can also take immediate action against any serious violations discovered during audits [8] Chapter 5: Audit Procedures - The audit department must submit an annual audit plan to the audit committee and determine quarterly audit focuses [9][10] - Audits are conducted through various methods, including on-site inspections and document reviews [9][10] Chapter 6: Rewards and Penalties - The audit department can recommend rewards for outstanding performance in executing the internal audit system [11] - Penalties are outlined for individuals or units that obstruct the audit process or provide false information [11][12] Chapter 7: Supplementary Provisions - The board of directors is responsible for interpreting and amending the internal audit system [12] - The system becomes effective upon approval by the board of directors [12]