和胜股份: 内部审计制度

Core Viewpoint - The document outlines the internal audit system of Guangdong Hesheng Industrial Aluminum Co., Ltd., emphasizing the importance of independent and objective auditing to enhance governance, increase value, and achieve corporate goals [1][2]. Group 1: Internal Audit Definition and Scope - Internal audit is defined as an independent and objective confirmation and consulting activity conducted by the company's internal audit institution or personnel, focusing on business activities, internal controls, risk management, and the authenticity and completeness of financial information [1]. - The internal audit system applies to all internal institutions, holding subsidiaries, and significant equity investees of the company [2]. Group 2: Internal Audit Organization and Personnel - The company has established an Audit Department responsible for internal audit work, which operates independently under the guidance of the Board's Audit Committee [2]. - The Audit Department must maintain independence and objectivity, and its personnel should possess necessary auditing knowledge and experience in finance and management [2][3]. Group 3: Responsibilities and Requirements - The Audit Committee supervises and evaluates the Audit Department's work, including guiding the establishment and implementation of the internal audit system and reviewing the annual audit work plan [4]. - The Audit Department is responsible for assessing the completeness and effectiveness of internal control systems and auditing the legality and authenticity of financial data [4][5]. Group 4: Audit Procedures and Focus Areas - The Audit Department must conduct audits on significant external investments, asset purchases and sales, guarantees, and related party transactions, ensuring compliance with approval procedures and assessing associated risks [8][9][10]. - Audits should also cover the management and use of raised funds, ensuring they are used according to the planned investment projects and not misappropriated [10][11]. Group 5: Reporting and Disclosure - The Audit Department is required to report its findings and the status of internal audits to the Board or Audit Committee at least quarterly, and submit an annual internal audit report [5][6]. - Any significant deficiencies or risks identified during audits must be reported promptly to the Board or Audit Committee, which in turn must disclose these issues to the Shenzhen Stock Exchange [7][12]. Group 6: Internal Control Evaluation - The Audit Department is responsible for the organization and implementation of internal control evaluations, which must be reported alongside the annual report [14]. - The evaluation report should include details on internal control deficiencies, corrective actions taken, and the overall effectiveness of internal controls [14][15].