五矿资本: 五矿资本股份有限公司内部审计管理规定

Core Points - The document outlines the internal audit regulations of Wukuang Capital Co., Ltd, aiming to enhance risk management, internal control, and corporate governance [1][2] - It establishes the responsibilities and authority of internal audit functions within the company and its subsidiaries [1][3] Group 1: Purpose and Scope - The purpose is to standardize and strengthen internal audit work, ensuring it contributes to operational efficiency and effectiveness [1] - The regulations apply to the company's headquarters and its subsidiaries, serving as a basic guideline for internal audit management [1][2] Group 2: Principles of Internal Audit - Key principles include independence, objectivity, significance, and prudence, guiding internal auditors in their activities [2][3] - Internal auditors must avoid conflicts of interest and base their work on factual evidence [2][3] Group 3: Organizational Structure and Responsibilities - The Risk Control Audit Department is the main management body for internal audits, reporting to the company's Party Committee and Board of Directors [3][4] - Each subsidiary must establish its internal audit system, with responsibilities clearly defined for audit leaders [3][4] Group 4: Internal Audit Personnel and Qualifications - Internal audit personnel must possess relevant professional knowledge and experience, with leaders ideally having over 10 years in related fields [5][6] - The internal audit institutions should be adequately resourced to fulfill their duties effectively [5][6] Group 5: Audit Procedures and Reporting - Internal audit work involves planning, executing, and reporting, with a structured approach to ensure thoroughness and compliance [11][12] - Audit findings must be reported promptly, especially for significant issues, and corrective actions should be documented [4][12] Group 6: Utilization of Audit Results - A mechanism for rectifying issues identified during audits is established, with accountability placed on the primary responsible person of the audited unit [14] - Audit results are crucial for decision-making and performance evaluations within the organization [14]