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倍轻松: 深圳市倍轻松科技股份有限公司内部审计制度(2025年7月)

Core Viewpoint - The company has revised its internal audit system to enhance the quality of internal audits, clarify the responsibilities of audit institutions and personnel, and strengthen management to protect the rights of shareholders [1]. Group 1: Internal Audit Definition and Purpose - Internal audit is defined as an independent and objective evaluation activity conducted by internal personnel to assess the effectiveness of internal controls, the authenticity and completeness of financial information, and the efficiency of operations [1]. - The internal control aims to ensure legal compliance in management, asset security, accurate financial reporting, and improved operational efficiency [1]. Group 2: Audit Department Structure - The company has established an audit department responsible for internal audit work, reporting directly to the board of directors and the audit committee [2]. - The audit department must operate independently from the finance department and should not be influenced by other departments or individuals [2][3]. - The audit department is required to have at least two dedicated audit personnel with necessary auditing knowledge and experience in finance and management [2]. Group 3: Responsibilities of the Audit Department - The audit department is tasked with auditing the legality, compliance, authenticity, and completeness of financial data and economic activities across the company and its subsidiaries [4]. - It is responsible for establishing a fraud prevention mechanism and focusing on potential fraud during audits [4]. - The audit department must report to the audit committee at least quarterly, detailing the execution of the audit plan and any issues discovered [5]. Group 4: Audit Procedures and Reporting - The audit department must create an annual internal audit work plan, which requires approval from the audit committee before implementation [9]. - Auditors must notify the audited units three days prior to the audit and can use various methods to gather evidence [10]. - After completing the audit, the department must issue a report that includes the audit purpose, scope, conclusions, and recommendations [11]. Group 5: Rights and Responsibilities of Audited Units - Audited units are required to cooperate with auditors by providing complete audit materials and must not obstruct the audit process [17]. - They have the right to report any misconduct by auditors to company leadership [17]. Group 6: Management of Audit Archives - The internal audit department must establish a work paper system and manage audit archives, including audit reports and evidence collected during audits [30]. - Audit archives are considered company secrets and require approval for access [14]. Group 7: Penalties for Non-compliance - Individuals responsible for significant losses due to violations of financial regulations may face disciplinary actions or legal consequences [16]. - Units that refuse to comply with audit requests may be subject to corrective actions and potential penalties from the board [16].