福蓉科技: 内部控制缺陷认定标准

Core Viewpoint - The company has established internal control defect recognition standards to enhance its internal control system, ensuring effective evaluation and compliance with relevant regulations [1][2][3]. Group 1: Internal Control Defect Classification - Internal control defects are categorized into design defects and operational defects based on their causes [1]. - Defects are further classified into major defects, important defects, and general defects according to their severity and impact on internal control objectives [1][2]. Group 2: Financial Reporting Internal Control Defects - Financial reporting internal control defects are defined as those that compromise the reliability of financial reports [2]. - Major defects are identified when the misstatement amount is equal to or greater than 2% of total revenue, while important defects range from 1% to less than 2%, and general defects are less than 1% [2]. Group 3: Non-Financial Reporting Internal Control Defects - Non-financial reporting internal control defects are classified based on the severity of the business nature involved and the potential negative impact [3][4]. - Major defects result in property losses equal to or greater than 1% of total assets, important defects range from 0.5% to less than 1%, and general defects are less than 0.5% [4].