苏宁环球: 内部审计制度

Core Points - The company establishes internal audit regulations to enhance management, control risks, and improve operational efficiency [1] - Internal audit is defined as an independent and objective activity aimed at evaluating business activities, risk management, and internal controls [1][2] - The internal audit department operates independently and reports directly to the board of directors [2][3] Internal Audit Management Requirements - The internal audit center is responsible for maintaining independence and should not be under the financial department [2][3] - Internal auditors must possess relevant professional knowledge and continuously improve their skills through training [2][3] - The internal audit department has the authority to determine audit projects and request necessary documents from audited units [4][5] Audit Procedures - The internal audit process includes preparation, implementation, reporting, and follow-up checks [6][7] - Auditors must provide a notice to the audited unit and ensure cooperation during the audit [6][7] - Audit reports must be discussed with the audited unit, and any disagreements should be verified through additional procedures [7] Internal Audit Results and Confidentiality - Audit results and documentation cannot be disclosed without approval from the chairman or audit committee [8] Rewards and Penalties - Internal auditors who perform their duties diligently may receive rewards, while those who abuse their power or leak confidential information may face penalties [8][9] - The company must protect internal auditors from retaliation and allow them to report any issues directly to the board [9]