安迪苏: 蓝星安迪苏股份有限公司审计、风险与合规委员会实施细则

Core Points - The establishment of the Audit, Risk, and Compliance Committee aims to enhance the decision-making function of the board and ensure effective supervision of the management team [1][2] - The committee is responsible for overseeing both internal and external audits, compliance management, risk identification, prevention, and management [2][3] - The committee consists of at least three directors who are not senior management, with a majority being independent directors [2][3] Group 1: Committee Composition and Responsibilities - The committee must ensure members have sufficient time and expertise to fulfill their duties effectively [2] - The committee is tasked with supervising and evaluating external and internal audit work, reviewing financial information, and ensuring the effectiveness of internal controls [3][4] - The committee is required to provide necessary working conditions and support from the management team [2][3] Group 2: Decision-Making and Reporting - The committee must meet at least quarterly and can hold temporary meetings as needed [12][16] - Decisions made by the committee require a majority vote and must be reported to the board for further consideration [23][24] - The committee is responsible for reporting any significant issues related to compliance or internal controls to the board and relevant authorities [9][15] Group 3: Compliance and Risk Management - The committee oversees compliance with financial and non-financial regulations, ensuring adherence to company policies and legal requirements [10][11] - It is responsible for evaluating the company's risk management processes and ensuring that significant risks are identified and managed appropriately [21][22] - The committee must review and supervise the implementation of compliance risk assessment plans and address any complaints received [11][10]