国科军工: 江西国科军工集团股份有限公司内部审计制度

Core Points - The internal audit system of Jiangxi Guoke Military Industry Group Co., Ltd. aims to enhance the management and quality of internal audit work, clarify responsibilities, and ensure effective implementation of internal control systems to protect investors' rights [1][4]. Group 1: General Principles - The internal audit is defined as an evaluation activity conducted by the company's internal audit institution or personnel to assess the effectiveness of internal controls, risk management, and the authenticity and completeness of financial information [1][2]. - The internal audit system is established in accordance with various laws and regulations, including the Audit Law of the People's Republic of China and the Basic Norms for Internal Control of Enterprises [1][4]. Group 2: Internal Audit Organization and Personnel - The Board of Directors has an Audit Committee responsible for guiding and supervising the internal audit work, with members consisting of directors, including a majority of independent directors [3]. - The company has an Audit Department that checks the authenticity and completeness of financial information and the implementation of internal control systems, reporting directly to the Audit Committee [3][4]. Group 3: Internal Control Objectives - Internal control aims to ensure compliance with laws and regulations, improve operational efficiency, safeguard company assets, and ensure the accuracy and completeness of information disclosure [4][5]. - The Board of Directors is responsible for establishing and effectively implementing the internal control system, ensuring the authenticity and accuracy of related information disclosures [4][5]. Group 4: Responsibilities and Authority of the Audit Department - The Audit Committee guides and supervises the Audit Department, reviews the annual internal audit work plan, and coordinates with external audit entities [7][8]. - The Audit Department is responsible for implementing the internal audit work plan, evaluating the effectiveness of internal controls, and conducting audits on financial and economic activities [7][8]. Group 5: Audit Procedures - The Audit Department must notify the audited unit in writing five working days before the audit and can directly implement audits for urgent matters with the Audit Committee's approval [11][12]. - Audit personnel are required to maintain independence and objectivity, avoiding conflicts of interest with the audited units [5][6]. Group 6: Audit Documentation and Reporting - Audit evidence must be collected to support audit conclusions, including written documents, observations, and interviews [14][15]. - The Audit Department must submit an annual audit work plan and report to the Audit Committee within specified timeframes [8][9]. Group 7: Audit Archives Management - Audit archives must be established according to the Audit Law and should include all relevant documentation and reports generated during the audit process [19][20]. - The retention period for audit archives is at least 10 years, and the organization of these archives must follow specific guidelines [19][20]. Group 8: Rewards and Penalties - The company will recognize and reward internal audit personnel who demonstrate outstanding performance and contribute significantly to the company [20][21]. - Violations of the internal audit regulations may result in penalties, including disciplinary actions against the responsible personnel [20][21].