灿勤科技: 江苏灿勤科技股份有限公司内部审计制度

Core Points - The internal audit system of Jiangsu Canqin Technology Co., Ltd. aims to standardize internal audit work, clarify responsibilities, ensure audit quality, and enhance economic efficiency [2][3] - Internal audit is defined as an evaluation activity conducted by the internal audit institution to assess the effectiveness of internal controls, risk management, and the authenticity and completeness of financial information [2][3] - The board of directors is responsible for establishing and implementing the internal control system, ensuring the accuracy and completeness of related information disclosures [2][3] Chapter 1: General Principles - The internal audit system is established based on relevant laws and regulations, as well as the company's actual situation [2] - Internal controls aim to ensure compliance with laws, adherence to development strategies, operational efficiency, and the reliability of financial reporting [2] Chapter 2: Audit Institutions and Personnel - The company will establish an audit committee under the board of directors, composed of three directors, with a majority being independent directors [3] - An audit department will be set up to oversee financial management and internal control implementation, reporting directly to the audit committee [3] - The audit department must maintain independence and cannot be under the financial department's leadership [3] Chapter 3: Responsibilities and Authority of the Audit Department - The audit department is responsible for evaluating the integrity and effectiveness of internal controls across the company and its subsidiaries [5] - It will also audit the legality, compliance, authenticity, and completeness of financial and economic data [5] - The audit department must report to the audit committee at least quarterly, detailing audit execution and issues found [5] Chapter 4: Audit File Management - The audit department must organize and archive audit work papers and reports, maintaining records for at least 10 years [6][7] Chapter 5: Supplementary Provisions - The internal control evaluation report must include a declaration of authenticity, overall evaluation situation, basis and scope of evaluation, identified deficiencies, and proposed corrective measures [9]