英科再生: 英科再生资源股份有限公司内部审计管理制度

Core Viewpoint - The internal audit management system of Yingke Recycling Resources Co., Ltd. aims to enhance internal management and control, ensuring the legality and compliance of management actions, while protecting the interests of the company and its shareholders [1]. Group 1: Internal Audit Definition and Purpose - Internal audit is defined as the independent and objective evaluation of the company's business activities, financial transactions, and internal controls to ensure the appropriateness, authenticity, legality, and effectiveness of operations [1]. - The internal audit department is responsible for checking the implementation of company decisions and providing constructive audit suggestions to achieve business objectives [1]. Group 2: Audit Department Structure and Responsibilities - The audit department operates under the leadership of the board of directors and is accountable to the audit committee [2]. - The audit department consists of specialized personnel, including auditors, legal experts, and technical management staff [2]. - The audit department has various responsibilities, including auditing financial management, internal control systems, and compliance with national financial regulations [3][4]. Group 3: Audit Authority and Ethical Standards - The audit department has the authority to request necessary documents, participate in relevant meetings, and suggest corrective actions for identified issues [3][4]. - Auditors must adhere to professional ethics, maintain independence, and avoid conflicts of interest while performing their duties [5]. Group 4: Audit Procedures and Implementation - The internal audit process includes planning, notifying the audited units, collecting evidence, and drafting audit reports [6]. - The audit department is responsible for monitoring the implementation of audit recommendations and decisions [6]. Group 5: Applicability and Enforcement - The internal audit management system applies to all departments and subsidiaries of the company [7]. - The regulations will be enforced from the date of approval by the board of directors [8].