Sugon(SH:603019) Zheng Quan Zhi Xing·2025-08-29 16:52Core Viewpoint - The internal audit management system of Sugon Information Industry Co., Ltd. aims to enhance and standardize internal audit supervision, protect the legitimate rights and interests of the company and its investors, and promote the establishment and improvement of internal control systems [1][2]. Group 1: General Principles - The internal audit is defined as an evaluation activity conducted by the internal audit department to assess the effectiveness of internal controls, risk management, and the authenticity and completeness of financial information [1]. - The purpose of internal auditing is to improve internal control systems, manage costs effectively, mitigate operational risks, enhance economic benefits, and increase company value [1][2]. Group 2: Audit Organization and Personnel - The company has established an audit department as the executing body for internal audit activities, reporting to the audit committee of the board of directors [2]. - Internal audit personnel must possess relevant professional knowledge and skills in auditing, accounting, and law, and should undergo continuous education and specialized training [2][3]. - The audit department is responsible for ensuring the availability of necessary resources for internal auditing, including personnel, equipment, and funding [2][3]. Group 3: Content and Responsibilities of Internal Audit - Internal audit covers various areas, including financial audits, internal control audits, management audits, and special audits [3]. - The audit committee supervises and evaluates the internal audit work, guiding the establishment and implementation of internal audit systems and reviewing annual audit plans [3][4]. Group 4: Authority of Internal Audit - The audit department has the authority to inspect all relevant business management accounts and documents during the audit period, including accounting books, contracts, and asset proofs [4][5]. - Audit personnel can participate in relevant meetings of the audited departments and must be provided with necessary working conditions by those departments [5][6]. Group 5: Implementation of Internal Audit Work - The internal audit department must implement appropriate review procedures and submit an internal control evaluation report to the audit committee at least annually [6][7]. - If significant internal control deficiencies or risks are identified, the audit department must promptly report to the audit committee, which will assess the effectiveness of internal controls and report to the board of directors [6][7]. Group 6: Rewards and Accountability Mechanism - The audit department can recommend rewards for units and individuals with outstanding performance in executing the internal audit system [7][8]. - Violations of the internal audit system can lead to disciplinary actions, economic penalties, or criminal responsibility if severe [7][8].