新经典: 内部审计制度（2025年8月）

Core Points - The internal audit system of New Classic Culture Co., Ltd. aims to enhance internal management and audit supervision, effectively identify and control risks, and protect investors' rights [1][2] - The internal audit is defined as an evaluation conducted by the audit department on the effectiveness of internal control systems, risk management, and the authenticity and completeness of financial information [2][3] - The audit department is responsible for organizing and implementing internal audit work, reporting to the board of directors through the audit committee [3][4] Group 1: General Principles - The internal audit work should adhere to principles of legality, independence, objectivity, fairness, self-discipline, and confidentiality [2][3] - The board of directors is responsible for establishing and effectively implementing the internal control system, which must be approved by the board [2][4] Group 2: Audit Department Structure and Responsibilities - The audit department must maintain independence and should not be under the leadership of the finance department [3][4] - Internal auditors are required to possess necessary professional knowledge and skills in accounting and auditing [3][4] - The audit department has the authority to attend meetings, request relevant documents, inspect accounting materials, and conduct on-site asset counts [4][5] Group 3: Audit Procedures - The audit department must develop an annual audit plan based on the previous year's operations and risks [6][7] - Audits should be conducted using various methods to gather sufficient, relevant, and reliable evidence [6][7] - Audit reports must be based on audit work papers and should provide clear, objective, and constructive recommendations [7][8] Group 4: Specific Audit Content - The audit department must conduct timely audits of significant external investments, asset purchases and sales, external guarantees, and related party transactions [8][9] - Key focus areas during audits include compliance with approval procedures, contract performance, and the financial status of involved parties [9][10] Group 5: Internal Control and Disclosure - The audit committee must issue an annual self-evaluation report on the internal control system based on the audit department's findings [11][12] - The company must hire an accounting firm for internal control audits alongside annual audits, with reports submitted to the board of directors [12][13]