佰仁医疗: 佰仁医疗内部审计制度(2025年8月)

Core Points - The internal audit system of Beijing Baijun Medical Technology Co., Ltd. aims to standardize internal audit work, clarify responsibilities, ensure audit quality, and enhance economic efficiency [1][2] - The internal audit is defined as an independent and objective evaluation of financial activities, internal controls, and risk management to promote governance and achieve organizational goals [1][2] - The internal audit's objectives include improving internal controls, managing costs effectively, enhancing operational management, mitigating operational risks, and increasing company value [1][2] Chapter Summaries Chapter 1: General Principles - The internal audit system is established to comply with relevant laws and regulations, ensuring the integrity of financial reporting and internal controls [1][2] - Internal controls are defined as processes that provide reasonable assurance regarding the achievement of objectives related to operational efficiency, compliance, and asset security [1] Chapter 2: Audit Institutions and Personnel - The board of directors is responsible for establishing and implementing internal control systems, with significant internal control systems requiring board approval [2] - An audit committee is established by the board, consisting of directors, with independent directors making up more than half and at least one being a professional accountant [2][3] - The internal audit department is responsible for supervising the authenticity and completeness of financial information and internal control systems [2][3] Chapter 3: Responsibilities and General Requirements - The audit committee guides and supervises the internal audit department, reviews annual audit plans, and reports on audit progress and significant issues to the board [2][3] - The internal audit department evaluates the completeness and effectiveness of internal control systems across the company and its subsidiaries [3][4] Chapter 4: Specific Implementation - The internal audit department must conduct evaluations of internal controls at least annually and report findings to the audit committee [6][7] - Audits of significant external investments, asset purchases, guarantees, and related transactions must be conducted promptly, focusing on compliance with approval procedures and contract execution [8][9][10] Chapter 5: Violations and Responsibilities - Violations of laws, regulations, or internal policies may result in penalties, including administrative or economic sanctions for individuals involved in misconduct [10][12] Chapter 6: Supplementary Provisions - The internal audit system will be interpreted and revised by the board of directors and will take effect upon board approval [11]