伟星新材: 公司内部审计制度

Core Viewpoint - The internal audit system of Zhejiang Weixing New Building Materials Co., Ltd. aims to enhance the quality of internal audit work, prevent operational risks, and ensure compliance with relevant laws and regulations [1]. Group 1: General Principles - The 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 business activities [1]. - The internal control system is established to ensure compliance with laws, improve operational efficiency, safeguard company assets, and ensure the accuracy and completeness of information disclosure [1]. Group 2: Internal Audit Institution and Personnel - The internal audit institution operates independently under the leadership of the board of directors and is responsible for supervising business activities, risk management, internal controls, and financial information [2]. - The company must establish an internal audit department that is independent and staffed with dedicated audit personnel, who should not be under the leadership of the finance department [2][3]. - The head of the audit department is appointed by the board of directors, and the qualifications of the audit personnel must align with the requirements of the audit work [3]. Group 3: Responsibilities and Authority of the Audit Institution - The audit committee is responsible for guiding and supervising the establishment and implementation of the internal audit system, reviewing the annual internal audit work plan, and reporting on the progress and quality of internal audit work to the board of directors [4][5]. - The internal audit institution has the authority to request relevant documents and materials from the audited units, check financial records, and investigate matters related to the audit [5]. Group 4: Implementation Procedures and Requirements - The company must develop an internal control self-inspection mechanism and annual self-inspection plan based on its operational characteristics [6]. - The internal audit institution is required to evaluate the effectiveness of internal controls and submit an internal control evaluation report at least once a year [6]. - The internal audit should cover all business activities related to financial reporting and information disclosure, including sales, procurement, inventory management, and investment management [8]. Group 5: Audit Focus Areas - When auditing external investments, the focus should be on compliance with approval procedures, contract fulfillment, feasibility studies, and monitoring of major investment projects [8][9]. - In auditing asset purchases and sales, attention should be given to compliance with approval procedures, contract execution, and the operational status of acquired assets [9]. - The audit of related party transactions should ensure that proper procedures are followed, agreements are in place, and pricing is fair [9][10]. Group 6: Reporting and Follow-up - The internal audit institution must report to the audit committee at least quarterly on the status of internal audit work and any issues discovered [7]. - If significant internal control deficiencies or risks are identified, the internal audit institution must promptly report to the board of directors or the audit committee [7]. - The audit department should establish a mechanism for managing audit findings and recommendations to ensure effective implementation of corrective actions [12].