Guandian Defense(SH:688287) Zheng Quan Zhi Xing·2025-07-22 16:16Core Viewpoint - The article outlines the internal control evaluation system of Guandian Defense Technology Co., Ltd., emphasizing the importance of comprehensive evaluation, risk prevention, and adherence to relevant laws and regulations [1][2]. Group 1: Internal Control Evaluation Principles - The internal control evaluation should adhere to principles of comprehensiveness, importance, objectivity, checks and balances, adaptability, and cost-effectiveness [2][3]. Group 2: Responsibilities and Organization - The board of directors is responsible for the design, operation, and evaluation of internal controls, while the audit committee supervises the evaluation process [3][4]. - The internal audit department leads the specific evaluation work and guides the evaluation of internal controls in subsidiaries [4]. Group 3: Evaluation Types - There are two types of evaluations: annual evaluations, which are conducted after the fiscal year ends, and daily evaluations, which are conducted as needed [4][5]. Group 4: Evaluation Content - The evaluation content includes assessing the internal environment, risk assessment, control activities, information and communication, and internal supervision [5][6]. Group 5: Defect Recognition - Internal control defects are categorized into design defects and operational defects, with further classification into financial and non-financial reporting defects based on their impact [7][8]. Group 6: Evaluation Reporting - The internal audit department compiles an evaluation report based on daily and annual evaluations, which must be approved by the board before disclosure [10].