天合光能: 天合光能股份有限公司内部审计制度

Core Points - The document outlines the internal audit system of Trina Solar Limited, aiming to standardize and enhance the quality of internal audit work to improve economic management and efficiency [1][2] - The internal audit is defined as an independent and objective evaluation of internal controls, risk management, operational activities, and financial information to promote governance and increase company value [1][2] Group 1: General Provisions - The internal audit system applies to the company and its subsidiaries, ensuring compliance with relevant laws and regulations [1] - The internal audit department, known as the Audit Supervision Department, is responsible for organizing and implementing internal audit work and reports to the Board of Directors [2][3] Group 2: Responsibilities and Authority - The Audit Supervision Department must maintain independence and is not to be under the financial department's leadership [2][3] - The department has the authority to review internal controls, financial data, and compliance with laws, and must report significant issues to the Audit Committee [3][4] Group 3: Audit Procedures - The internal audit process includes planning, execution, and reporting, with a focus on various business activities such as sales, procurement, and financial reporting [4][5] - Audit reports must be submitted to the Audit Committee, and any disagreements from the audited parties must be addressed within a specified timeframe [8][9] Group 4: Results Utilization - Audit findings and corrective actions are crucial for internal evaluations, assessments, and decision-making processes within the company [11][12] - Significant violations discovered by the Audit Supervision Department must be reported to judicial authorities as per legal requirements [11][12] Group 5: Accountability and Incentives - The company will hold accountable any personnel or departments involved in violations related to the audit findings, with potential legal consequences for serious offenses [12][14] - An incentive and restraint mechanism will be established for the Audit Supervision Department to evaluate the performance of internal auditors [12][14]