CPEC(SH:600339) Zheng Quan Zhi Xing·2025-08-21 11:18Core Points - The article outlines the internal control evaluation management measures of China Petroleum Engineering Corporation, aiming to assess the effectiveness of internal controls and promote continuous optimization [1][2] - The evaluation process is governed by principles of comprehensiveness, significance, and objectivity, ensuring a thorough assessment of internal controls across various business units [1][2] Group 1: General Principles - The internal control evaluation aims to comprehensively assess the design and operational effectiveness of internal controls, identifying and mitigating operational risks [1] - The evaluation applies to the company's headquarters, wholly-owned or controlled subsidiaries, and other business units confirmed by the company [1] Group 2: Organizational Structure and Responsibilities - The company's Discipline Inspection Office (Audit Department) is responsible for the comprehensive management of the internal control evaluation, including organizing the evaluation and preparing reports for the board [2] - The Audit and Risk Committee of the board reviews the internal control evaluation report before it is submitted for board approval [2] Group 3: Evaluation Content - The evaluation covers various elements such as internal environment, risk assessment, control activities, information and communication, and internal supervision [3][4][5][6] - Specific evaluations include assessing the internal environment based on organizational structure, development strategy, human resources, corporate culture, and social responsibility [3] Group 4: Evaluation Process - The internal control evaluation process includes developing a work plan, forming an evaluation team, conducting on-site tests, identifying control deficiencies, and compiling evaluation reports [5][6] - The evaluation team employs various methods such as interviews, surveys, discussions, and sampling to gather evidence on the effectiveness of internal controls [6] Group 5: Reporting and Approval - The internal control evaluation report must include the board's declaration of the report's authenticity, an overview of the evaluation work, and details on deficiencies and corrective measures [7][8] - The report is to be disclosed or submitted to relevant departments within four months after the evaluation date [8] Group 6: Supervision and Assessment - The company incorporates internal control evaluation into performance management, providing assessment feedback and consequences for violations of the evaluation procedures [9][10] - Violations of the internal control evaluation management measures may lead to criticism or accountability for responsible parties [9][10]