财信发展: 董事会审计委员会工作细则

Core Points - The company establishes an internal control system to enhance its internal control capabilities and improve the supervision of the board over the management team [1] - The Audit Committee is a specialized body under the board of directors, responsible for communication, supervision, and verification of internal and external audits [1][2] - The Audit Committee consists of three directors, including at least two independent directors, with one being a professional accountant [2] Group 1: Responsibilities and Authority - The Audit Committee supervises and evaluates the work of external and internal audit institutions [8] - It reviews the company's financial reports and provides opinions on them [8] - The committee is responsible for coordinating communication between management, internal audit departments, and external audit institutions [8][9] Group 2: Meeting Procedures - The Audit Committee must hold meetings at least quarterly, with notifications sent three days in advance [16] - Meetings can be conducted in various formats, including in-person, video, or telephonic [19] - A quorum requires the presence of at least two-thirds of the committee members [23] Group 3: Voting and Decision-Making - Each committee member has one vote, and decisions require a majority agreement from all members [28] - The committee can invite relevant personnel to meetings for additional insights, but non-members do not have voting rights [30] - Meeting records must include details such as date, attendees, agenda, and voting results [38] Group 4: Confidentiality and Compliance - Members must maintain confidentiality regarding decisions until officially disclosed [40] - The committee has the right to review various financial documents and reports to ensure compliance and transparency [46][15]