交大昂立: 上海交大昂立股份有限公司内部审计管理制度

Core Viewpoint - The internal audit management system of Shanghai Jiao Tong University Anli Co., Ltd. aims to standardize internal audit work, enhance audit quality, and strengthen supervision to improve corporate governance and achieve business objectives [2][4]. Group 1: General Principles - The internal audit is defined as an evaluation activity conducted by internal personnel to assess the effectiveness of internal controls, risk management, and the authenticity and completeness of financial information [2]. - The internal audit department operates under principles of objectivity, integrity, confidentiality, and the protection of company interests [3]. Group 2: Internal Audit Organization and Personnel - The Audit Committee of the Board of Directors is responsible for guiding and supervising the internal audit work [3]. - The Legal Audit Department is established as a dedicated internal audit body, reporting to the Audit Committee and responsible for various audit activities [3][4]. - Internal audit personnel must adhere to principles of objectivity and possess relevant professional knowledge and skills [4]. Group 3: Responsibilities and Work Content - The Legal Audit Department has several key responsibilities, including auditing compliance with internal management systems and assessing the legality and completeness of financial data [5]. - The department must report to the Audit Committee at least quarterly and submit an annual internal audit report [5][6]. - The department is tasked with identifying and addressing internal control deficiencies and risks [5]. Group 4: Audit Authority - The Legal Audit Department operates independently under the leadership of the Audit Committee and has the authority to access necessary financial documents and conduct inquiries [6]. - It can halt activities that violate laws or company policies and recommend improvements to management practices [6][7]. Group 5: Audit Procedures - The internal audit process includes planning, conducting audits, and reporting findings, with a focus on obtaining sufficient and reliable evidence [7][8]. - Audit reports must be reviewed by the audited entity, which is required to respond to findings [8]. Group 6: Information Disclosure - The internal audit institution is responsible for the organization and implementation of internal control evaluations, which must be reported to the Board of Directors [11]. - Annual internal control evaluation reports must include a declaration of authenticity from the Board and details on any identified deficiencies [11][12]. Group 7: Supervision and Violation Handling - The company establishes mechanisms to evaluate the performance of internal audit personnel and rewards those who effectively identify issues [12][13]. - Violations of the internal audit system can lead to corrective actions or disciplinary measures against responsible individuals [13].