天新药业: 内部审计制度

Core Viewpoint - The internal audit system of Jiangxi Tianxin Pharmaceutical Co., Ltd. is established to enhance internal supervision and risk control, ensuring compliance with laws and regulations while protecting investors' rights [3]. Group 1: General Principles - The internal audit aims to supervise and evaluate the authenticity, legality, and effectiveness of financial expenditures, asset quality, operational performance, and construction projects of the company and its subsidiaries [3]. - This internal audit system applies to the company and its wholly-owned and controlling subsidiaries [3]. Group 2: Audit Organization and Personnel - An audit department is established under the board's audit committee to independently conduct audit work and report directly to the audit committee [4][5]. - The audit department must maintain independence and is not to be under the leadership of the finance department [5]. - Audit personnel are required to be professional, objective, and maintain confidentiality, with a duty to avoid conflicts of interest [6][7]. Group 3: Audit Responsibilities - The audit department is responsible for supervising the company's operational activities, financial expenditures, economic benefits, and the performance of senior management [8]. - The audit work aims to improve management and enhance economic efficiency while ensuring the integrity and safety of the company's assets [9][10]. Group 4: Audit Authority and Scope - The audit department has the authority to inspect all relevant management accounts and documents during the audit period [13]. - The audit department is tasked with establishing a fraud prevention mechanism and reporting any significant issues to the audit committee [8][12]. Group 5: Audit Procedures - The audit department must prepare an audit plan and obtain approval from the audit committee before implementation [23]. - Audit reports must be objective, complete, and timely, reflecting the findings and suggestions based on verified evidence [24][25]. Group 6: Rewards and Penalties - Departments and individuals achieving significant results in implementing the internal audit system will be recognized or rewarded [28]. - Violations of the internal audit system may lead to administrative penalties or criminal charges depending on the severity of the actions [30][31].