东方电热: 内部审计制度

General Overview - The company has established an internal audit system to enhance supervision and risk control, ensuring the safety and integrity of assets, improving management, and increasing economic efficiency [2][3]. Internal Audit Structure - An audit committee is set up under the board of directors, responsible for organizing and implementing internal audits, consisting of three members with a majority being independent directors [3][4]. - The audit department, as a dedicated internal audit body, reports to the audit committee and maintains independence from other departments [3][5]. Internal Audit Objectives and Basis - The internal audit covers the company's departments, subsidiaries, and significant investments, evaluating the authenticity, legality, and effectiveness of economic activities [3][10]. - The audit is based on various laws and regulations, including the Securities Law and the Audit Law, as well as the company's articles of association and management systems [3][11]. Audit Methods - The internal audit can be conducted through document submission or on-site audits, with the audited units required to provide necessary conditions for the audit [4][5]. Responsibilities and Authority of the Audit Department - The audit department is responsible for evaluating the completeness and effectiveness of internal control systems and auditing financial data for legality and compliance [5][13]. - The department has the authority to request relevant documents, attend meetings, and investigate issues related to audit matters [5][14]. Requirements for Internal Auditors - Internal auditors must adhere to principles, possess accounting knowledge, and demonstrate independent and logical thinking abilities [6][7]. - They are expected to maintain a rigorous work ethic, avoid conflicts of interest, and uphold confidentiality [6][7]. Audit Procedures - The audit department develops an annual audit plan based on company priorities, which is submitted to the audit committee for approval [8][24]. - Auditors must establish working papers and maintain documentation according to legal requirements, ensuring evidence is signed or stamped by the audited parties [9][10]. Specific Audit Areas - The internal audit covers various areas, including fundraising, sales cycles, accounts receivable, major contracts, inventory procurement, cost control, and tax compliance [12][13][14][15][16]. - Auditors are tasked with evaluating the feasibility of major projects and ensuring compliance with regulations regarding external guarantees [16][17]. Audit Quality and Ethics - The audit department is responsible for maintaining high-quality audit practices and is subject to evaluation by the audit committee [18][19]. - Auditors must adhere to ethical standards, avoiding conflicts of interest and ensuring the confidentiality of sensitive information [18][19].