海天瑞声: 北京海天瑞声科技股份有限公司内部审计制度

Core Points - The internal audit system of Beijing Haitian Ruisheng Technology Co., Ltd. aims to standardize internal audit work, enhance quality, and protect investors' rights [1] - Internal audit is defined as an evaluation activity conducted by internal personnel to assess the effectiveness of internal controls, risk management, and the authenticity of financial information [1] - The internal control process is designed to ensure compliance with laws, improve operational efficiency, safeguard assets, and ensure accurate financial reporting [1] General Provisions - The company has established an audit committee under the board of directors, consisting of three non-executive directors, with a majority being independent directors [2] - An audit department is set up to supervise business activities, risk management, internal controls, and financial information, reporting directly to the board [2] - The audit department must maintain independence and is not to be under the financial department's leadership [2] Responsibilities and Overall Requirements - The audit department is responsible for evaluating the completeness and effectiveness of internal control systems across the company and its subsidiaries [3] - It conducts audits on the legality and accuracy of financial data and economic activities, including financial reports and voluntary disclosures [3] - The department must report to the audit committee at least quarterly, detailing the execution of the audit plan and any issues found [3] Specific Implementation - The audit department collaborates with external audit units and submits internal audit reports after each fiscal period [4] - It is responsible for evaluating the effectiveness of internal controls and must submit an internal control evaluation report to the board at least annually [5] - The evaluation focuses on significant non-operational financial transactions, investments, asset sales, and related party transactions [5] Information Disclosure - If significant internal control deficiencies or risks are identified, the audit department must report these to the board or audit committee promptly [7] - The company is required to disclose any major internal control issues and the measures taken to address them [7] - The annual internal control evaluation report must include a declaration of its authenticity by the board [7] Supervision and Management of Internal Audit Work - The effectiveness of internal control systems is a key performance indicator for all departments and subsidiaries [8] - Internal auditors demonstrating significant responsibility and performance will be recognized, while those failing in their duties will face disciplinary actions [8] - Any major issues in internal audit work must be reported to the relevant stock exchange [8]