怡合达: 内部审计制度

Core Points - The company aims to establish a comprehensive internal audit system to enhance management efficiency and economic benefits, in compliance with relevant laws and regulations [1][2] - The internal audit is defined as an evaluation activity conducted by internal personnel to assess the effectiveness of internal controls and risk management, as well as the authenticity and completeness of financial information [1][2] Internal Audit Structure - The company will set up an audit committee under the board of directors, with a majority of independent directors, including at least one accounting professional [6] - An internal audit department will be established to supervise the authenticity and completeness of financial information and the implementation of internal control systems [7] - The internal audit department must maintain independence and not be under the leadership of the finance department [9] Responsibilities and Requirements - The audit committee is responsible for guiding and supervising the internal audit department, reviewing work plans and reports at least quarterly, and coordinating with external audit entities [4][5] - The internal audit department must evaluate the integrity and effectiveness of internal control systems across all internal entities and significant subsidiaries [12][13] - Internal audit personnel are required to document audit evidence clearly and maintain confidentiality of audit work papers [17][18] Implementation Procedures - The internal audit department must conduct annual evaluations of internal controls and submit reports to the board of directors [19][20] - The evaluation will focus on significant areas such as large non-operating fund transactions, external investments, and information disclosure [21][22] - Any major deficiencies or risks identified during audits must be reported to the board promptly [9][22] Information Disclosure - The board must issue an annual internal control evaluation report based on the internal audit department's findings, which will be disclosed alongside the annual report [23][24] - If the external auditor issues a non-standard report regarding internal controls, the board and audit committee must provide a special explanation [25][26] Performance Evaluation - The effectiveness of the internal control system will be a key performance indicator for all departments and subsidiaries [27] - The company will establish a mechanism for accountability regarding violations of internal control systems [28]