Core Viewpoint - The internal audit system of Suzhou Guangge Technology Co., Ltd. aims to enhance the quality of internal audits, protect investors' rights, and promote sustainable development of the company [1]. Group 1: Internal Audit Definition and Scope - 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 [1]. - The internal audit system applies to the company and its wholly-owned and controlling subsidiaries [1]. Group 2: Internal Audit Department Structure and Responsibilities - The company has established an internal audit department responsible for organizing and implementing internal audit work, reporting to the board of directors and the audit committee [2]. - The internal audit department must maintain independence and cannot be under the leadership of the finance department [2]. - Internal audit personnel must possess the necessary professional capabilities and adhere to relevant laws, regulations, and professional standards [2][3]. Group 3: Audit Procedures and Implementation - The internal audit department conducts audits primarily through on-site methods, with annual audit plans submitted for approval by the audit committee [4]. - Audits must be conducted with a focus on obtaining sufficient, relevant, and reliable evidence to support audit conclusions and recommendations [6]. - The internal audit department is required to submit internal audit reports to the audit committee at least semi-annually and annually [5]. Group 4: Focus Areas of Internal Audits - The internal audit department is tasked with evaluating the completeness and effectiveness of internal control systems, financial data legality, compliance, and authenticity [5][7]. - Key areas of focus include significant non-recurring transactions, external investments, asset purchases and sales, external guarantees, related party transactions, and the use of raised funds [8][9][10][11]. Group 5: Reporting and Accountability - The internal audit department must report any significant internal control deficiencies or risks to the board of directors or audit committee promptly [8]. - The board of directors is responsible for assessing the effectiveness of internal controls based on the internal audit reports and must disclose any significant deficiencies to the Shanghai Stock Exchange [8]. Group 6: Compliance and Ethics - Internal audit personnel are protected by law and must not face retaliation for performing their duties [4]. - The company is committed to ensuring that internal audit personnel can perform their responsibilities without interference and that any violations of laws or internal regulations are reported and addressed [12][13].
光格科技: 内部审计制度