盘龙药业: 内部审计管理制度

Core Viewpoint - The internal audit management system of Shaanxi Panlong Pharmaceutical Group Co., Ltd. aims to enhance internal audit work, reduce decision-making risks, improve economic efficiency, and ensure healthy business operations in accordance with relevant laws and regulations [1][2]. Group 1: General Principles - The internal audit management system is established based on the Audit Law of the People's Republic of China and other regulatory guidelines to strengthen internal audit work [1]. - The audited entities include various departments, subsidiaries, and responsible personnel within the company [1]. Group 2: Organizational Structure and Responsibilities - The company has established an audit department as the internal audit body, responsible for supervising business activities, risk management, internal controls, and financial information [2]. - The audit department is independent and should not be under the leadership of the finance department [2]. - The audit department reports to the board of directors and is supervised by the audit committee [2]. Group 3: Scope and Authority - The audit department conducts audits on financial plans, cost plans, financial activities, major economic contracts, internal control systems, and compliance with financial regulations [4][5]. - The audit department has the authority to request necessary documents, attend relevant meetings, and propose temporary measures against violations of financial regulations [5]. Group 4: Audit Types and Methods - The main types of audits include financial audits and special audits focusing on the legality and effectiveness of economic activities [9]. - Audit methods include document review, observation, inquiry, and analytical review to gather sufficient and relevant evidence [6]. Group 5: Reporting and Evaluation - The audit department must report at least quarterly to the board or audit committee on the execution of the audit plan and any issues found [6]. - The audit committee oversees the audit department and ensures that internal control evaluations are conducted regularly [7][8]. Group 6: Confidentiality and Personnel - The audit department must maintain confidentiality and not disclose internal audit information to unauthorized parties [12]. - Audit personnel are required to possess necessary professional knowledge and adhere to ethical standards in their work [20][24].