Core Points - The internal audit system of Shanghai Yachuang Electronics Group Co., Ltd. aims to enhance the quality of internal audit work and protect investors' rights [2][3] - The internal audit applies to all business processes related to financial reporting and information disclosure within the company and its subsidiaries [2][3] - The board of directors is responsible for establishing and implementing the internal control system, ensuring the accuracy and completeness of related disclosures [3][4] Internal Audit Organization and Responsibilities - The company has established an audit department that operates independently under the guidance of the board's audit committee [6][7] - The audit department is responsible for evaluating the effectiveness of internal controls, the authenticity of financial information, and compliance with laws and regulations [7][8] - Internal auditors must possess necessary auditing knowledge and relevant experience, and the audit department must maintain independence from the finance department [11][12] Implementation of Internal Control Evaluation - The audit department is tasked with organizing and implementing internal control evaluations, which include assessing the integrity and effectiveness of internal control systems related to financial reporting [17][18] - The board must review and approve the internal control evaluation report, which is also subject to verification by external advisors [17][18] - Any significant deficiencies or risks identified during audits must be reported to the board promptly [19] Audit of Major Transactions - The audit department must conduct timely audits of significant external investments, asset purchases and sales, guarantees, and related party transactions [21][22] - Audits should focus on compliance with approval procedures, contract execution, and the financial health of involved parties [22][23] - The department must also audit the use of raised funds to ensure compliance with investment plans and prevent misuse [25][26] Information Disclosure Management - The audit department evaluates the establishment and implementation of information disclosure management systems, ensuring compliance with relevant regulations [27][28] - The board must issue an annual self-evaluation report on internal controls based on the audit department's findings [29][30] - The company is required to disclose the internal control evaluation report alongside its annual report [30][31]
雅创电子: 内部审计制度2025.8