电光科技: 电光防爆科技股份有限公司内部审计制度

Core Viewpoint - The internal audit system of Electric Light Explosion-proof Technology Co., Ltd. aims to standardize internal audit work, clarify responsibilities, and enhance operational efficiency and economic benefits in accordance with relevant laws and regulations [1][2]. Group 1: General Principles - The internal audit is defined as the evaluation and supervision of the company's internal control systems, financial information authenticity, asset quality, operational performance, and the legality and effectiveness of significant economic activities [1]. - The internal audit department is responsible for organizing and conducting audits, ensuring the effectiveness of control systems, verifying financial information, and providing improvement suggestions [2]. Group 2: Internal Audit Organization and Personnel - The internal audit department reports to the board of directors and is supervised by the audit committee [2]. - The internal audit department must maintain independence and not be under the leadership of the finance department [2]. - The head of the internal audit department is a full-time position nominated by the audit committee and appointed by the board of directors [2]. Group 3: Responsibilities and Overall Requirements - The audit committee guides and supervises the internal audit department, reviews work plans and reports quarterly, and coordinates with external audit units [3][4]. - The internal audit department is responsible for evaluating the integrity and effectiveness of internal control systems and auditing financial and economic data for legality and compliance [4]. Group 4: Specific Implementation - The internal audit department must conduct annual evaluations of internal controls and submit reports to the audit committee [5][6]. - Audits should cover all business segments related to financial reporting and information disclosure, including sales, procurement, inventory management, and more [5]. - The internal audit department must maintain work papers and ensure that audit evidence is sufficient, relevant, and reliable [5]. Group 5: Information Disclosure - The audit committee must issue an annual internal control self-assessment report based on the internal audit department's evaluation [11][12]. - If external auditors issue non-standard reports regarding internal control effectiveness, the board must provide specific explanations and measures taken [12][13]. Group 6: Incentives and Penalties - The company should establish mechanisms for evaluating the performance of internal audit personnel and hold them accountable for significant issues [15]. - Violations of internal audit regulations can lead to penalties, including disciplinary actions or termination of employment [15][16].