广博股份: 内部控制制度（2025年8月）

Core Points - The internal control system of Guangbo Group aims to enhance operational efficiency, profitability, and the reliability of financial information while safeguarding assets and mitigating risks [2][3] - The internal control objectives include ensuring compliance with laws and regulations, improving operational efficiency, safeguarding assets, and ensuring accurate financial reporting [3][4] - The internal audit department is responsible for supervising the establishment and execution of the internal control system and reporting significant deficiencies [4][6] Internal Control Environment - The internal control environment encompasses governance structure, organizational setup, authority distribution, human resource policies, and corporate culture [3][8] - The company establishes a clear division of responsibilities and organizational structure to ensure accountability [8][9] - The company emphasizes the importance of internal audit independence and the need for a robust internal audit framework [4][5] Risk Assessment - Risk assessment is designed to help the company identify and analyze risks associated with achieving internal control objectives [6][14] - The company is committed to continuously collecting relevant information for risk assessment and adjusting strategies accordingly [14][16] - Various risk response strategies, including risk avoidance and risk reduction, are employed to effectively manage risks [16][17] Control Activities - Control activities include departmental setup, job responsibilities, business regulations, and processes [7][19] - The company has established a risk warning mechanism and emergency response procedures for significant risks [19][21] - A scientific evaluation system is in place to assess employee performance, which influences compensation and career progression [21][23] Information and Communication - The company has established internal communication protocols to enhance information flow and management transparency [9][27] - An intelligent office system is utilized to facilitate internal communication and external information dissemination [27][29] - The company has a dedicated information disclosure management system to ensure timely and accurate information release [29][30] Internal Supervision - The audit committee of the board is responsible for overseeing the internal control system and ensuring its effectiveness [10][31] - Internal audit reports are submitted to the board and audit committee, highlighting deficiencies and improvement suggestions [31][36] - Regular self-assessments of internal control effectiveness are conducted, with findings reported to the board [36][38] Conclusion - The internal control system is crucial for the company's operational integrity and compliance with regulations, with ongoing evaluations and adjustments to enhance its effectiveness [15][42] - The board is responsible for interpreting and revising the internal control system, which takes effect upon approval [15][43]