安正时尚: 安正时尚集团股份有限公司内部控制制度

Core Points - The internal control system of Anzheng Fashion Group aims to enhance regulatory compliance, operational efficiency, asset security, accurate information disclosure, and fraud prevention [2][3][4] - The board of directors is responsible for the establishment and effective execution of the internal control system [2][3] - The internal control principles include comprehensiveness, significance, checks and balances, adaptability, and cost-effectiveness [2][3][4] Group 1: Internal Control Objectives - The internal control system aims to ensure compliance with laws and regulations [2] - It seeks to enhance operational efficiency and increase shareholder returns [2] - The system is designed to safeguard company assets and prevent losses [2][3] Group 2: Internal Control Components - Key elements of internal control include internal environment, goal setting, risk identification, risk assessment, risk response, control activities, information and communication, and monitoring [3][4] - The company must continuously improve its governance structure and establish effective incentive mechanisms [4][5] Group 3: Control Activities - Internal control activities cover all operational aspects, including sales, procurement, inventory management, and financial management [4][5] - The company must strengthen management control over subsidiaries and related transactions [5][6] Group 4: Risk Management - The company is required to develop a risk assessment system to monitor various risks continuously [5][6] - It must ensure timely communication of risk information to the board and senior management [5][6] Group 5: Financial Management - The company must establish a management system for raised funds, ensuring proper storage, approval, and usage [11][12] - Strict approval procedures for significant investments and financial assistance must be followed [12][14] Group 6: Information Disclosure - The company must adhere to regulations regarding information disclosure, ensuring timely and accurate reporting of significant events [16][17] - A confidentiality system for major information must be established to protect sensitive data [16][17] Group 7: Internal Audit and Evaluation - The internal audit department is responsible for evaluating the effectiveness of the internal control system and reporting findings to the board [17][18] - The company must conduct annual self-evaluations of its internal control system and disclose results to the stock exchange [19][20]