天准科技: 内部审计制度

Group 1 - The company establishes an internal audit system to enhance audit quality and protect investor rights, based on relevant laws and regulations [1][2] - The internal audit applies to all business segments of the company, its subsidiaries, and significant equity investees [1] - Internal audit is defined as the evaluation and supervision of financial activities, asset quality, and operational performance to promote the company's objectives [1][2] Group 2 - The internal control aims to ensure legal compliance, asset security, and the authenticity of financial reporting, enhancing operational efficiency [2] - The board of directors is responsible for the establishment and effective implementation of the internal control system [2][3] - The internal audit department must maintain independence and is not to be under the financial department's leadership [2][3] Group 3 - The internal audit department is responsible for auditing the company's business activities, risk management, and financial information [3][4] - Internal audit personnel must possess necessary professional knowledge and adhere to ethical standards [3][4] - The internal audit department has the authority to draft internal audit regulations and access relevant documents and records [5][6] Group 4 - The internal audit process includes planning, notifying the audited entity, conducting the audit, and reporting findings [6][7] - Audit reports must be submitted to the board of directors and the audit committee, with follow-up on the implementation of audit recommendations [7][8] - The internal audit department must maintain audit archives and manage them according to regulations [13][14] Group 5 - The internal audit department focuses on key areas such as external investments, asset transactions, guarantees, related party transactions, and fundraising [20][30] - Regular audits of monetary funds and internal control systems are mandated, with a focus on large non-operational expenditures [21][22] - The internal audit department must report any significant internal control deficiencies or risks to the audit committee [25][26]