安正时尚: 安正时尚集团股份有限公司内部审计工作制度

General Provisions - The internal audit system of Anzheng Fashion Group Co., Ltd. is established to enhance internal audit work based on relevant laws and regulations, as well as the company's actual situation [2] - Internal audit refers to an evaluation activity conducted by internal personnel to assess the effectiveness of internal controls, risk management, and the authenticity and completeness of financial information [2] Internal Audit Organization and Personnel - The company has established an internal audit department responsible for internal audit work, which must be staffed with at least two dedicated personnel with relevant professional knowledge [4][5] - The head of the internal audit department must be a full-time position, and the department should maintain independence from the financial center [3][4] Responsibilities and Authority of Internal Audit - The internal audit department is responsible to the board's audit committee and must report significant issues directly to the committee [9] - Key responsibilities include evaluating the completeness and effectiveness of internal control systems, auditing financial and economic data, and assisting in establishing anti-fraud mechanisms [10][11] Specific Audit Implementation Measures - The internal audit department must conduct annual evaluations of internal controls and submit reports to the audit committee [17] - Audits should focus on significant external investments, asset purchases and sales, guarantees, related transactions, and the use of raised funds [21][22][23][24] Supervision and Violation Handling - The company should establish an incentive and restraint mechanism for the internal audit department, evaluating the performance of audit personnel [27] - Internal auditors who perform their duties diligently may receive rewards, while those who abuse their power or violate regulations may face penalties [28][29] Applicability and Effectiveness - The internal audit system applies to the company's wholly-owned subsidiaries, controlling subsidiaries, and significant investees [30] - The system will take effect after being approved by the company's board of directors [32]