上海环境: 上海环境集团股份有限公司内部审计管理制度

Core Viewpoint - The document outlines the internal audit management system of Shanghai Environment Group Co., Ltd, emphasizing the importance of internal audits in enhancing operational efficiency and compliance with legal regulations [1][2]. Group 1: General Provisions - The internal audit system is established to strengthen the company's internal audit work and promote healthy business development in accordance with relevant laws and regulations [1]. - The internal audit applies to the company and its subsidiaries where it holds more than 50% ownership [1]. - Internal auditing is defined as the supervision and evaluation of financial management, asset management, and operational management to ensure authenticity, legality, and effectiveness [1]. Group 2: Internal Audit Institution - The company has established an audit department as the internal audit institution, which reports to the board of directors and is supervised by the audit committee [1][2]. - The internal audit institution must maintain independence and not be co-located with the finance department [2]. Group 3: Internal Audit Personnel - Internal audit personnel must possess high political quality and relevant professional qualifications in auditing, finance, engineering, and management [2][3]. - Internal auditors are required to adhere to laws, regulations, and internal audit standards, ensuring objectivity and confidentiality [2][3]. Group 4: Responsibilities of Internal Audit Institution - The internal audit institution is responsible for developing and implementing internal audit regulations based on legal requirements and the company's actual situation [3][4]. - It conducts audits on financial data, management performance, and compliance with internal controls, and reports significant findings to management and the audit committee [4][5]. Group 5: Work Procedures of Internal Audit - The internal audit institution must create an annual audit plan approved by management and the board of directors [7][8]. - Auditors must notify the audited units three working days before the audit and can use various methods to gather evidence [8][9]. Group 6: Reporting and Follow-up - The internal audit institution must submit an annual report to management and the audit committee, detailing the execution of the audit plan and findings [9][10]. - Follow-up audits are required to ensure that corrective actions are taken based on previous audit findings [9][10]. Group 7: Rewards and Penalties - The internal audit institution can recommend rewards for units and personnel that comply with financial regulations and provide valuable management suggestions [10]. - Immediate action will be taken against individuals who obstruct the audit process or retaliate against auditors [10].