扬帆新材: 内部审计制度

Group 1 - The company aims to standardize internal audit work, clarify responsibilities, and enhance operational management and economic efficiency based on relevant laws and regulations [1][2] - Internal audit is defined as an evaluation activity conducted by the company's internal audit institution or personnel to assess the effectiveness of internal controls and risk management, the authenticity and completeness of financial information, and the efficiency and effectiveness of operations [1][2] - The internal control system is designed to ensure compliance with laws, improve operational efficiency, safeguard assets, and ensure accurate and fair information disclosure [1][2] Group 2 - The company is required to establish a sound internal audit system tailored to its industry and operational characteristics to prevent and control risks and enhance the reliability of information disclosure [2] - The board of directors is responsible for the establishment and effective implementation of internal control systems, which must be approved by the board [2][3] - The internal audit department operates independently under the guidance of the audit committee and is responsible for reporting to the board and the audit committee [3][4] Group 3 - The internal audit department is tasked with evaluating the integrity, rationality, and effectiveness of internal control systems across the company and its subsidiaries [4][5] - The audit department must submit an annual internal audit work plan and report to the audit committee within specified timeframes [5][6] - Internal audit personnel are required to maintain independence and objectivity, avoiding conflicts of interest in their supervisory roles [3][4] Group 4 - The internal audit department has the authority to request relevant documents, attend meetings, and investigate matters related to the audit [6][7] - The department can temporarily seal documents if there is a risk of concealment or destruction of accounting records [7] - The audit department must report any significant internal control deficiencies or risks to the board promptly [8][9] Group 5 - The board must issue an annual self-evaluation report on internal controls based on the audit department's evaluation [9][10] - The company is required to disclose any significant internal control deficiencies or risks in its announcements, along with the measures taken [8][9] - Internal audit personnel who demonstrate integrity and contribute significantly may receive recognition or rewards [10][11]