双元科技: 内部审计管理制度

General Principles - The internal audit management system of Zhejiang Shuangyuan Technology Co., Ltd. aims to standardize internal audit work, improve quality, and protect investors' rights based on relevant laws and regulations [2][3] - Internal audit refers to the evaluation activities conducted by the internal audit institution or personnel to assess the effectiveness of internal controls, risk management, and the authenticity and completeness of financial information [2][3] Audit Institution - An internal audit institution is established under the board's audit committee, responsible for reporting to the audit committee and accepting its supervision [3][4] - The internal audit institution must have qualified personnel with necessary professional knowledge and ethical standards [4][5] Responsibilities and Authority of the Audit Institution - The audit committee is responsible for guiding and supervising the internal audit work, including evaluating the completeness and effectiveness of internal control systems [5][6] - The internal audit institution has the authority to request relevant management materials, attend meetings related to its responsibilities, and issue internal audit reports [6][7] Audit Work Procedures - The internal audit work involves drafting an audit plan, notifying the audited unit in advance, and submitting audit reports within specified timeframes [8][9] - Audit findings must be documented, and the audited unit is required to respond to the audit report within a set period [9][10] Implementation of Audit Work - The internal audit institution must evaluate the effectiveness of internal controls annually and report on any deficiencies found during audits [11][12] - Specific focus areas for audits include significant non-operating fund transactions, external investments, and related party transactions [12][13] Information Disclosure - The audit committee must issue an annual self-evaluation report on internal controls based on the internal audit institution's findings [11][12] - The company must engage an accounting firm to provide an internal control effectiveness report at least every two years [12][13] Audit Archive Management - The internal audit institution is required to establish audit archives within a specified timeframe after completing audits, ensuring confidentiality and proper documentation [12][13] Supervision and Violation Handling - The company must implement a mechanism to supervise and evaluate the performance of internal audit personnel, with penalties for obstructing audits or failing to comply with audit conclusions [13][14]