永辉超市: 永辉超市股份有限公司内部审计制度

Core Points - The internal audit system aims to enhance internal management and audit supervision, effectively identify and control risks, and protect investors' rights while ensuring healthy business operations [2][4] - The internal audit is defined as an evaluation of the effectiveness of internal controls, risk management, and the authenticity and completeness of financial information [4][10] - The board of directors is responsible for establishing and implementing the internal control system, which must be approved by the board [4][8] Group 1: Internal Audit Structure - The company has established an audit committee under the board of directors to oversee the internal audit department and ensure compliance with regulations [3][7] - The internal audit department is responsible for conducting audits and reporting to the audit committee and the internal control management committee [3][15] - Internal auditors must possess professional knowledge and experience in accounting, auditing, and management, and maintain independence and objectivity [9][11] Group 2: Responsibilities and Procedures - The audit department is tasked with evaluating the completeness and effectiveness of internal controls and auditing financial data for legality and accuracy [15][18] - Internal audit personnel must document audit evidence clearly and maintain confidentiality, with records kept for five years [19][22] - The audit committee reviews the annual internal audit plan and ensures its implementation, while also addressing any significant issues identified during audits [14][30] Group 3: Compliance and Reporting - The company must disclose the internal control self-evaluation report and the auditor's report alongside the annual report [36][38] - Any violations of the internal audit system can lead to administrative penalties or legal action against responsible individuals [18][39] - The internal audit system must align with national auditing regulations, and the internal control management committee is responsible for its interpretation and revision [40][41]