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杭钢股份: 杭州钢铁股份有限公司内部审计制度

Core Viewpoint - The company has established a comprehensive internal audit system to enhance and standardize its internal audit work, ensuring quality and accountability in accordance with relevant laws and regulations [1][2]. Group 1: Internal Audit Definition and Purpose - Internal audit is defined as an independent and objective activity that supervises, evaluates, and provides consulting on the appropriateness, legality, and effectiveness of business activities and internal controls [1]. - The purpose of internal audit is to improve operational efficiency and effectiveness, achieve company development goals, and protect the legal rights of the company and its shareholders [1][2]. Group 2: Internal Audit Structure and Responsibilities - The audit department is responsible for overseeing business activities, risk management, internal controls, and financial information [2]. - The audit department reports to the board of directors and must maintain independence from the finance department [2][3]. - Internal auditors must possess the necessary professional capabilities and adhere to principles of legality, objectivity, independence, and integrity [2][3]. Group 3: Audit Procedures and Reporting - The audit department must develop an annual audit work plan based on national regulations and company needs, which requires approval from the audit committee [4]. - Auditors are required to notify the audited unit three working days before the audit and must collect sufficient, relevant, and reliable evidence to support audit conclusions [4][5]. - Audit reports must be objective, complete, clear, timely, and constructive, detailing the audit purpose, scope, conclusions, and recommendations [5][6]. Group 4: Follow-up and Compliance - The audit department is responsible for monitoring the implementation of corrective measures for issues identified during audits and must report on the effectiveness of these measures [6][7]. - If a unit decides not to implement corrective measures based on cost or other considerations, a written commitment must be made, which will be reported to management [7][8]. Group 5: Accountability and Penalties - Major violations, significant asset losses, and severe deficiencies in internal control procedures will lead to accountability for responsible personnel [9]. - Internal auditors who abuse their power or fail to perform their duties will face disciplinary actions, and criminal cases will be referred to judicial authorities [9].