Zheng Quan Zhi Xing·2025-08-29 12:17Core Viewpoint - The internal audit management measures of Guotai Junan Securities Co., Ltd. aim to standardize internal audit work, enhance management levels, and promote sustainable development in accordance with relevant laws and regulations [1][2]. Group 1: General Principles - Internal audit is defined as an independent and objective evaluation of business operations, risk management, and compliance to enhance governance and operational stability [1]. - The internal audit department operates under the leadership of the company's party committee and board of directors, ensuring regular reporting and oversight of audit activities [1][2]. Group 2: Internal Audit Structure and Personnel - The company establishes an internal audit department that manages audits across the company and its subsidiaries, ensuring independence and compliance with regulations [2][3]. - The total number of internal audit personnel should not be less than 0.5% of the total number of employees, ensuring adequate staffing for effective audit operations [4][5]. Group 3: Responsibilities and Authority - The internal audit department is responsible for auditing compliance with national strategies, financial activities, and internal controls among other areas [19]. - The department has the authority to request necessary documents, attend relevant meetings, and investigate issues related to audit matters [20][21]. Group 4: Audit Procedures and Methods - Internal audits can be comprehensive or specialized, with a focus on risk assessment to determine audit priorities and frequency [23][24]. - Various audit methods, including on-site, remote, and joint audits, can be employed to enhance the effectiveness of the audit process [25]. Group 5: Utilization of Audit Results - The company is required to establish a mechanism for utilizing audit results, ensuring that findings lead to actionable improvements and accountability [36][37]. - The human resources department must incorporate audit results into personnel evaluations and decision-making processes [38]. Group 6: Accountability and Compliance - Specific actions, such as refusal to cooperate with audits or providing false information, can lead to accountability measures against responsible personnel [39][40]. - The internal audit department must maintain confidentiality and integrity, with strict consequences for breaches of conduct [15][16].