Core Points - The company establishes an audit committee and internal audit department to enhance decision-making and internal control systems [1][2] - The audit committee is responsible for overseeing external audits, internal audits, and evaluating the internal control system [1][2] - The internal audit aims to improve internal controls, standardize operations, and mitigate risks [1][3] Group 1: Audit Committee Structure - The audit committee consists of at least three members, primarily independent directors, and is led by a professional accountant [2][5] - The committee's term aligns with the board of directors, and members can be re-elected [2][5] - The audit committee is responsible for reviewing financial information, supervising audits, and evaluating internal controls [2][11] Group 2: Internal Audit Responsibilities - The internal audit department reports directly to the audit committee and is responsible for assessing the effectiveness of internal controls [3][9] - Internal audits cover all business activities related to financial reporting and information disclosure [5][6] - The internal audit department must report quarterly to the board or audit committee on audit findings and issues [6][12] Group 3: Audit Procedures and Focus Areas - Internal audits focus on compliance with laws, regulations, and internal policies, particularly in high-risk areas such as fundraising and related transactions [7][8] - The internal audit department must conduct audits on significant investments, asset purchases, and guarantees to ensure compliance and risk management [7][8][9] - The department is tasked with evaluating the integrity and effectiveness of internal controls related to financial reporting and disclosures [6][10] Group 4: Reporting and Compliance - The audit committee must issue an annual internal control evaluation report based on the internal audit findings [14][15] - The company must disclose any significant internal control deficiencies or risks to the relevant authorities [15][16] - The internal audit results and corrective actions are essential for evaluating management performance and decision-making [12][15]
双枪科技: 内部审计制度（2025年8月修订）