江河集团: 江河集团内部审计制度

Core Points - The internal audit system of Jianghe Creation Group Co., Ltd. aims to enhance the quality of internal audits and ensure effective governance and risk management [3][6][12] - The internal audit department is responsible for supervising financial management and internal control systems, reporting directly to the audit committee [5][6][12] - The internal audit process includes planning, execution, reporting, and follow-up on audit findings, ensuring compliance with relevant laws and regulations [24][25][27] Group 1 - The internal audit is defined as an independent and objective evaluation of the company's financial activities, internal controls, and risk management [3][6] - The internal audit department has the authority to audit all company operations and access all relevant records and personnel [5][6][9] - Internal auditors are required to maintain confidentiality and adhere to professional ethics while conducting audits [20][30] Group 2 - The internal audit department must prepare an annual audit plan and report on the previous year's audit activities to the audit committee [24][27] - Audit reports must be submitted for review and approval, and any necessary corrective actions must be communicated to the audited parties [11][27] - The company has established a reward and punishment mechanism to evaluate the performance of internal auditors [31][32]