新通联: 新通联内部审计制度（2025年8月）

General Principles - The internal audit system aims to strengthen internal control, establish a sound internal audit framework, and protect the legal rights of the company and its shareholders [1][2] - Internal audit is defined as an independent and objective confirmation and consulting activity that evaluates the appropriateness and effectiveness of the company's business activities, internal controls, and risk management [1][2] Objectives and Principles of Internal Audit - The objectives of internal audit include ensuring compliance with laws and regulations, controlling risks within acceptable levels, and enhancing corporate governance and value [2] - Key principles guiding internal audit work include independence, objectivity, prudence, and effectiveness [2][3] Internal Audit Structure - The Board of Directors is responsible for establishing and maintaining an effective internal audit system and approving the internal audit policies and annual plans [3][4] - The Audit Committee under the Board oversees the internal audit process, reviews important reports, and guides the internal audit department [3][4] Responsibilities and Authority - The internal audit department is responsible for evaluating the effectiveness of internal controls, auditing financial information, and assisting in fraud prevention mechanisms [5][6] - The internal audit department has the authority to request information, conduct investigations, and recommend corrective actions based on audit findings [5][6] Audit Procedures - The audit process includes planning, preparation, evidence collection, reporting, and follow-up [8][9] - Audit reports must be based on factual evidence and reflect objectivity, importance, and timeliness [9][10] Accountability and Evaluation - The Board and senior management are responsible for ensuring that internal audit findings are utilized effectively and for holding relevant personnel accountable for corrective actions [10][11] - A mechanism for evaluating the performance of the internal audit function and establishing accountability for audit-related responsibilities is in place [10][11]