清溢光电: 内部审计工作制度

Core Points - The internal audit work system of Shenzhen Qingyi Optoelectronics Co., Ltd. aims to standardize internal audit practices, clarify responsibilities, and enhance operational management and economic efficiency [1][2] - The internal audit is defined as an evaluation activity conducted by internal personnel to assess the effectiveness of internal controls, risk management, and the authenticity and completeness of financial information [1][2] - The company is required to establish a robust internal audit system in accordance with relevant laws and regulations, tailored to its industry and operational characteristics [1][2] Group 1: Internal Audit Structure - The board of directors is responsible for the establishment and effective implementation of the internal control system, which must be approved by the board [2] - An audit committee must be established under the board, composed entirely of directors, with independent directors making up more than half [2][3] - The internal audit department, which is independent and not under the financial department, is responsible for supervising the authenticity and completeness of financial information and internal control systems [2][3][4] Group 2: Responsibilities and Requirements - The audit committee is tasked with guiding and supervising the internal audit department, reviewing work plans and reports at least quarterly, and reporting to the board [3][4] - The internal audit department must evaluate the integrity and effectiveness of internal control systems across all internal entities and significant subsidiaries [4][5] - Internal audit personnel must ensure that audit evidence is sufficient, relevant, and reliable, and maintain clear records of their findings [6][7] Group 3: Audit Procedures and Reporting - The internal audit department must submit an annual audit work plan two months before the end of each accounting year and provide audit reports after each fiscal period [5][6] - The department is required to conduct audits on significant external investments, asset purchases and sales, guarantees, and related transactions promptly after they occur [7][8] - Audit findings related to internal control deficiencies must be reported to the audit committee, which will oversee corrective actions [7][8][9] Group 4: Evaluation and Compliance - The audit committee must produce an annual self-evaluation report on the internal control system based on the internal audit department's findings [11][12] - The company must engage an accounting firm to provide an internal control effectiveness report at least annually [11][12] - Any significant issues identified in the internal audit must be addressed promptly, with accountability measures in place for responsible parties [12][13]