盟升电子: 内部审计管理制度

Core Viewpoint - The document outlines the internal audit system of Chengdu Mengsheng Electronics Technology Co., Ltd., emphasizing the importance of internal control, risk management, and the responsibilities of the board of directors and the audit committee in ensuring effective internal auditing practices [1][2]. Group 1: Internal Audit Framework - The internal audit system is designed to enhance the quality of internal auditing and protect investors' rights, based on relevant laws and regulations [1]. - Internal auditing is defined as a supervisory and evaluative activity conducted by the company's internal audit personnel to assess the effectiveness of internal controls, risk management, and the authenticity of financial information [1][3]. - The internal audit department must maintain independence and not be under the leadership of the finance department [3][4]. Group 2: Responsibilities of the Audit Committee - The audit committee is responsible for overseeing the establishment and implementation of the internal audit system, reviewing annual audit plans, and reporting significant issues to the board [4][6]. - The audit committee must ensure that the internal audit department reports its findings and any major issues directly to them [4][5]. Group 3: Internal Audit Department Duties - The internal audit department is tasked with evaluating the completeness and effectiveness of internal control systems across the company and its subsidiaries [5][6]. - It must report at least quarterly to the audit committee on the execution of the internal audit plan and any issues discovered [5][6]. - The department is also responsible for auditing significant external investments, asset purchases and sales, guarantees, and related party transactions [8][9]. Group 4: Internal Control Evaluation - The audit committee supervises the internal audit department's evaluation of internal controls, which must be reported at least annually [10][11]. - The internal audit department is required to assess the effectiveness of internal controls related to financial reporting and information disclosure [10][11]. - Any significant deficiencies or risks identified during audits must be reported immediately to the audit committee [8][9]. Group 5: Compliance and Reporting - The company must disclose its internal control evaluation report alongside its annual report, including any findings from external auditors [11][12]. - The board of directors is responsible for ensuring the accuracy of the internal control evaluation report and addressing any significant deficiencies identified by auditors [11][12].