平安电工: 内部审计制度

Core Viewpoint - The document outlines the internal audit system of Hubei Ping An Electric Technology Co., Ltd., emphasizing the importance of independent and objective supervision, evaluation, and consultation activities to enhance operational efficiency and achieve corporate development goals [1][2]. Group 1: Internal Audit Structure and Responsibilities - The company has established an Audit Department responsible for internal auditing, reporting directly to the Board of Directors and the Audit Committee [4][5]. - The Audit Department includes an Internal Control Office, Legal Office, and Listing Office to handle daily operations [5]. - Internal audit personnel must possess relevant qualifications, knowledge of laws and regulations, and experience in auditing and internal control [7][8]. Group 2: Audit Work and Reporting - Internal audit work includes compliance audits, risk audits, performance audits, and audits of economic responsibilities of leadership [4][5]. - The Audit Department is required to report at least quarterly to the Board or Audit Committee on audit plans and findings [6][7]. - The Audit Committee oversees the Audit Department's work and ensures compliance with internal control standards [10][11]. Group 3: Quality Control and Fraud Prevention - The company implements quality control measures for internal audits, including self-assessment and external evaluations [10][11]. - The Audit Department is responsible for preventing, detecting, and reporting fraud, ensuring that audit personnel maintain professional skepticism [15][16]. - Audit findings related to fraud must be reported to appropriate management levels for further investigation [16][17]. Group 4: Documentation and Compliance - The Audit Department must maintain comprehensive documentation of audit processes, including reports and working papers, for a minimum of 10 years [20][21]. - The internal audit system must comply with national laws and regulations, and any discrepancies will defer to these legal standards [22].