精研科技: 内部审计制度

Core Points - The company has established an internal audit system to enhance its internal control and compliance with relevant laws and regulations [1][2] - The internal audit department operates independently and reports directly to the board of directors [4][6] - The internal audit scope includes financial audits, internal control audits, and special audits [3][5] Group 1: Internal Audit Structure - The internal audit department is led by a head and consists of two dedicated auditors [4] - The audit committee is responsible for evaluating the performance of the internal audit head [5] - Internal auditors must possess relevant professional knowledge and skills [2][3] Group 2: Responsibilities and Objectives - The primary objective of internal audits is to assess the effectiveness of internal controls and improve management practices [3][4] - The internal audit department is tasked with evaluating the legality, compliance, and accuracy of financial and economic data [3][4] - Internal auditors are required to report any significant issues directly to the audit committee [3][4] Group 3: Audit Procedures and Reporting - Internal audit procedures include planning, conducting audits, and reporting findings to the board or audit committee [6][7] - Audit reports must be submitted at least annually, detailing the effectiveness of internal controls and any identified deficiencies [3][5] - The audit department is authorized to request necessary documents and take action against obstructive behaviors [6][7]