扬农化工: 内部审计管理规定

Core Viewpoint - The internal audit management regulations of Jiangsu Yangnong Chemical Co., Ltd. aim to enhance the quality of internal audit work, ensure compliance with laws and regulations, and support the company's strategic goals and operational efficiency [1]. Group 1: General Principles - The regulations are established to strengthen internal audit work, improve the internal audit system, and enhance the supervisory role of internal audits in the management process [1]. - Internal audit encompasses two core functions: supervision and service, aimed at promoting compliance and management improvement [1]. - The regulations apply to the company and its consolidated subsidiaries [1]. Group 2: Internal Audit Organization and Personnel - The company has established an audit department responsible for internal audit work, reporting to both the company’s party committee and the board of directors [2]. - The audit department is tasked with supervising company operations and must report significant issues to the audit committee [2]. - Sufficient audit personnel must be equipped with the necessary professional skills and ethical standards to ensure effective audit operations [2][3]. Group 3: Responsibilities and Authority of the Audit Department - The audit department is responsible for comprehensive audit coverage, including major investment projects and compliance with national policies [3][4]. - Specific functions include developing annual audit plans, conducting various types of audits, and ensuring the implementation of audit recommendations [4]. - The audit department has the authority to access relevant information, attend meetings, and investigate issues related to audit matters [4][5]. Group 4: Audit Procedures - The audit department must follow professional standards in implementing audit procedures, including planning, conducting audits, and reporting findings [6][7]. - Audit reports must be submitted for approval, and the department is responsible for tracking the implementation of audit recommendations [7]. Group 5: Penalties - Violations of the audit regulations by audited units can lead to corrective actions, public criticism, or disciplinary measures [8]. - Serious violations, such as concealing financial information, may result in recommendations for disciplinary action against responsible personnel [8][9].