General Provisions - The internal audit system of Beijing Kejingyuan Technology Co., Ltd. aims to standardize internal audit work, improve quality, and protect investors' rights [1] - Internal audit refers to the evaluation activities conducted by internal personnel on the effectiveness of internal controls, risk management, and the authenticity and completeness of financial information [1] General Regulations - The company establishes an audit committee under the board of directors, with independent directors making up more than half of the members, including at least one professional accountant [2] - An internal audit department is set up to supervise the authenticity and completeness of financial information and the implementation of internal control systems, reporting to the audit committee [2][3] - The internal audit department must maintain independence and not be under the leadership of the finance department [2] Responsibilities and Overall Requirements - The audit committee guides and supervises the internal audit department, meeting at least quarterly to review plans and reports [3] - The internal audit department is responsible for evaluating the completeness and effectiveness of internal control systems across the company and its subsidiaries [3][4] - The internal audit department must report significant findings to the audit committee at least quarterly [4] Internal Control Review and Evaluation - The internal audit department focuses on high-risk areas such as non-operating fund transactions, external investments, and related party transactions during evaluations [5] - If significant internal control deficiencies or risks are found, the internal audit department must report them to the audit committee promptly [6] Self-Evaluation Reports - The board of directors or audit committee must issue a self-evaluation report on internal controls based on the internal audit department's findings [7] - The self-evaluation report must include a declaration of the authenticity of the internal control report and details on the evaluation process [7][8] Supervision and Management of Internal Audit Work - The company rewards diligent internal auditors and disciplines those who neglect duties or leak confidential information [8] - If significant issues in internal audit work are discovered, the company must pursue accountability according to internal regulations [8]
科净源: 内部审计制度(2025年8月)