上海环境: 上海环境集团股份有限公司内部控制评价制度

Core Viewpoint - The company aims to establish and enhance internal controls to improve operational management, mitigate risks, and promote sustainable development in accordance with relevant laws and regulations [1]. Group 1: Internal Control Framework - The internal control system applies to the company and its subsidiaries where the company holds more than 50% ownership or has actual control [1]. - The internal control evaluation consists of three levels: self-assessment by management, supervision by the audit committee, and evaluation by the board of directors based on the audit committee's reports [1][2]. - The board of directors is responsible for establishing and effectively implementing internal controls, while the audit committee oversees the evaluation process [2]. Group 2: Self-Assessment Execution - A comprehensive self-assessment of internal controls is conducted annually by personnel responsible for operational processes, who fill out a self-assessment questionnaire [2][4]. - The self-assessment results are compiled and reported to the audit department, which prepares a summary report for the company's president [2][4]. Group 3: Internal Control Supervision - The audit department must create an annual internal control supervision plan based on legal requirements and the company's operational characteristics [12]. - Significant transactions such as asset purchases, investments, and related party transactions are prioritized in the internal control supervision plan [14]. Group 4: Identification and Evaluation of Deficiencies - Internal control deficiencies are categorized into design and operational deficiencies, and their severity is assessed based on their impact on overall control objectives [24][25]. - The company classifies deficiencies as general, important, or major based on their severity and potential impact on control objectives [26]. Group 5: Reporting and Follow-Up - The audit department issues a rectification notice for identified deficiencies, and the responsible units must report on the rectification status within two months [28][29]. - If major deficiencies are found, the audit committee must be informed, and the board of directors is required to disclose the issues and remedial measures in accordance with regulatory requirements [32][33].