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振华风光: 贵州振华风光半导体股份有限公司内部审计制度

Core Viewpoint - The internal audit system of Guizhou Zhenhua Wind Power Semiconductor Co., Ltd. aims to enhance internal audit supervision and risk management, standardize internal audit work, protect company assets, and improve operational efficiency [1][2]. Group 1: Internal Audit Structure - The company establishes an audit committee under the board of directors, which is responsible for organizing and implementing internal audits [2]. - The audit committee consists of three members, with independent directors holding a majority and at least one being a professional accountant [2]. - The audit department, as a dedicated internal audit institution, reports to the audit committee and operates independently from other departments [2][3]. Group 2: Internal Audit Objectives and Basis - Internal audit targets include the company and its departments, subsidiaries, and other matters entrusted by the board and audit committee [3]. - The audit is based on relevant laws, company regulations, and resolutions from the shareholders' and board meetings [3][4]. Group 3: Responsibilities and Authority of the Audit Department - The audit department is responsible for formulating audit regulations, preparing annual audit plans, and supervising the authenticity and legality of fundraising projects [4][5]. - It has the authority to request necessary documents from audited units, inspect financial records, and investigate violations [5][6]. Group 4: Audit Procedures - The audit department develops an annual audit project plan based on company priorities and submits it to the audit committee for approval [7][8]. - Regular audits are conducted annually, while special audits are performed based on specific events or company focus [8][9]. Group 5: Audit Reporting and Follow-up - Audit reports are submitted to the audit committee for approval before being issued to the audited units [9][10]. - The audit department is responsible for follow-up on issues raised in audit reports to ensure corrective actions are taken [10][11]. Group 6: Internal Audit Personnel Requirements - Internal audit personnel must adhere to professional ethics, maintain objectivity, and possess relevant professional capabilities [12][13]. - They are required to understand internal audit standards, procedures, and the company's operational processes [12][13]. Group 7: Audit Documentation and Management - The audit department is responsible for establishing an audit archive management system, retaining documents for ten years [14][15]. - Audit documentation includes plans, reports, evidence, and decisions made by the audit committee [15][16].