郑中设计: 内部审计制度

Core Viewpoint - The company aims to establish a comprehensive internal audit system to enhance operational efficiency, ensure compliance with laws and regulations, and improve the reliability of financial disclosures [1][2]. Group 1: Internal Audit Framework - The internal audit is defined as an evaluation activity conducted by internal personnel to assess the effectiveness of internal controls and risk management, the authenticity of financial information, and the efficiency of operations [1]. - The company is required to establish a robust internal audit system tailored to its industry characteristics and operational specifics, which must be approved by the board of directors [2][3]. - The board of directors is responsible for the establishment and effective implementation of the internal control system, ensuring the accuracy and completeness of related disclosures [2]. Group 2: Audit Committee Responsibilities - An audit committee must be established under the board of directors, composed entirely of non-executive directors, with independent directors holding a majority [3]. - The audit committee is tasked with guiding and supervising the internal audit system's establishment and implementation, reviewing annual audit plans, and ensuring the effective operation of the internal audit department [5][6]. Group 3: Internal Audit Department Duties - The internal audit department is responsible for evaluating the completeness and effectiveness of internal control systems across the company and its subsidiaries [5][6]. - The department must report its findings and any significant issues directly to the audit committee and provide quarterly updates on audit plans and results [5][6]. - The internal audit department should maintain independence and be staffed with dedicated personnel, not under the financial department's leadership [3][4]. Group 4: Evaluation and Reporting - The internal audit department must submit an annual internal control evaluation report to the audit committee, detailing the scope, conclusions, and recommendations for improvement [8][9]. - The audit committee must report any significant deficiencies or risks in internal controls to the board of directors and the Shenzhen Stock Exchange [9][12]. - The company is required to disclose the internal control evaluation report alongside its annual report, ensuring transparency and compliance with regulatory requirements [13][14].