华测导航: 内部审计制度

Core Viewpoint - The internal audit system of Shanghai Huace Navigation Technology Co., Ltd. aims to standardize internal audit work, enhance audit quality, and protect investors' rights and interests, in accordance with relevant laws and regulations [1][2]. Group 1: Internal Audit Definition and Principles - Internal audit is defined as an evaluation activity conducted by an internal audit institution to assess the effectiveness of internal controls, risk management, and the authenticity and completeness of financial information [1]. - The internal audit work adheres to the principles of legality, independence, objectivity, and fairness [1]. Group 2: Internal Audit Organization and Personnel - The internal audit institution operates independently and is not under the leadership of the finance department [2]. - A dedicated head of the internal audit institution is appointed by the board of directors based on the nomination of the audit committee [2]. - Internal audit personnel must possess relevant professional knowledge and capabilities related to auditing, accounting, and management [2]. Group 3: Responsibilities of the Internal Audit Institution - The internal audit institution is responsible to the board of directors and must report its work to the audit committee [3]. - The audit committee supervises and evaluates the internal audit work, guiding the establishment and implementation of the internal audit system [3][4]. - The internal audit institution must conduct evaluations of internal controls, financial data, and compliance with laws and regulations [4]. Group 4: Internal Audit Work Process - The internal audit process includes determining annual audit priorities, defining audit subjects, and conducting audits through various methods such as reviewing documents and interviewing personnel [9]. - The internal audit institution must focus on the integrity and effectiveness of internal controls related to significant transactions, including investments, asset purchases, and related party transactions [10][11]. Group 5: Reporting and Disclosure - The internal audit institution is required to submit an internal audit report to the board of directors or the audit committee at least once a year [5]. - The board of directors must disclose any significant deficiencies or risks in internal controls to the Shenzhen Stock Exchange if identified [6]. Group 6: Supervision and Management - The company must establish a mechanism for the motivation and restraint of the internal audit institution, evaluating the performance of internal audit personnel [30]. - Any obstruction or misconduct by departments or individuals against the internal audit institution may lead to administrative penalties or economic responsibility [31][32].