必易微: 深圳市必易微电子股份有限公司内部审计制度

General Principles - The internal audit system aims to enhance corporate governance, standardize business operations, improve audit quality, mitigate risks, and ensure reliable information disclosure to protect investors' rights [1][2] - Internal audit refers to evaluations conducted by internal personnel on the effectiveness of internal controls, the authenticity and completeness of financial information, and the efficiency of business activities [1] Internal Audit Organization and Personnel - The company establishes a dedicated internal audit institution under the board of directors, which operates independently and reports to the audit committee [2][3] - Internal audit personnel must possess relevant professional knowledge in auditing, accounting, financial management, and related laws and regulations [3] Responsibilities and Authority of Internal Audit - The internal audit institution is responsible for evaluating the completeness and effectiveness of internal control systems across all internal departments and subsidiaries [4] - It must audit the legality, compliance, authenticity, and completeness of financial data and economic activities, including financial reports and performance forecasts [4] - The institution should assist in establishing anti-fraud mechanisms and report significant issues to the audit committee [4][5] Internal Audit Workflow - The internal audit process includes determining annual audit priorities, notifying audited entities, and collecting sufficient evidence to form audit conclusions [9][10] - Internal audit reports must be submitted to the audit committee at least quarterly, detailing the execution of the audit plan and any issues discovered [5][10] Information Disclosure - The internal audit institution is responsible for evaluating the management of information disclosure, ensuring compliance with regulations, and maintaining confidentiality of undisclosed significant information [9][13] - The company must disclose the annual internal control evaluation report alongside its annual report, including the auditor's verification opinion [14][15]