神驰机电: 内部审计制度

Core Points - The article outlines the internal control and auditing system of Shenchi Electromechanical Co., Ltd, emphasizing the importance of compliance, efficiency, and risk management to protect investors' rights [1][2][5] Group 1: Internal Audit Principles and Responsibilities - Internal audit is defined as an evaluation activity conducted by internal personnel to assess the effectiveness of internal controls and risk management [1] - The internal audit department (Audit Department) is established to oversee business activities, risk management, and financial information, reporting directly to the board of directors [2][3] - The Audit Department must maintain independence and is not to be under the financial department's leadership [3][4] Group 2: Audit Procedures and Reporting - The Audit Department is responsible for evaluating the completeness and effectiveness of internal control systems across the company and its subsidiaries [4][5] - Audit reports must be submitted to the audit committee at least biannually, detailing the execution of the audit plan and any issues discovered [4][5] - The audit committee must provide written assessments of the internal control effectiveness based on the audit reports [5][6] Group 3: Internal Control Evaluation - The internal audit process includes reviewing compliance with laws and regulations, efficiency of operations, and safeguarding of assets [1][8] - The Audit Department must focus on significant transactions such as fundraising, related party transactions, and external guarantees, ensuring proper approval processes are followed [8][10][12] - Any identified internal control deficiencies must be reported to the audit committee for corrective action [8][9] Group 4: Documentation and Confidentiality - Audit evidence must be sufficient, relevant, and reliable, with all findings documented clearly [6][7] - Audit records must be kept confidential and stored for a minimum of five years [6][7] - The audit department is required to establish a system for managing audit documentation in accordance with relevant laws [6][7] Group 5: Compliance and Regulatory Framework - The internal audit system is designed to comply with national laws, regulations, and the company's articles of association [11][12] - The company must ensure that any conflicts between internal policies and national regulations are resolved in favor of the latter [11][12] - The internal audit system becomes effective upon approval by the board of directors [11][12]