Core Points - The internal control system aims to standardize company operations, enhance risk management, and protect investors' rights [1][2] - The internal control framework should be comprehensive, covering various levels including the company, subsidiaries, and business processes [5][6] - The internal control system must include specific elements such as goal setting, risk assessment, control activities, and information communication [2][3] Group 1: General Principles - The internal control system is designed to ensure the achievement of strategic goals and reduce shareholder risks [1] - The board of directors is responsible for establishing, implementing, and supervising the internal control system [1][4] - The internal control system should be complete, reasonable, and effective to improve operational efficiency and ensure legal compliance [1][4] Group 2: Internal Control Framework - The internal control system should encompass all business activities, including sales, procurement, research and development, asset management, and financial management [3][4][5] - Specific controls should be established for each business segment, tailored to the company's industry and operational characteristics [5][6] - The internal control system must also include management policies that span all business activities, such as budget management and information disclosure [5][6] Group 3: Risk Management - The company should identify and assess internal and external risks that may impact the achievement of its goals [2][6] - Risk management strategies should be selected based on the company's risk tolerance and preferences [2][6] - A crisis management control system should be established to address unique risks associated with the industry [6][7] Group 4: Supervision and Evaluation - Regular and irregular checks on the implementation of the internal control system are required to identify deficiencies and improve effectiveness [8][10] - The internal audit department is responsible for daily supervision and must report directly to the board of directors [8][10] - The board should evaluate the internal control system based on audit reports and disclose findings in annual reports [11][12]
亨迪药业: 19-内部控制制度