美埃科技: 内部审计管理制度

Core Points - The internal audit management system of Meiyah (China) Environmental Technology Co., Ltd. aims to standardize internal audit work, enhance quality, and protect investors' rights [1][2] - The internal audit is defined as an evaluation activity conducted by internal personnel to assess the effectiveness of internal controls, risk management, and the authenticity of financial information [1][2] - The audit committee is responsible for overseeing the internal audit work and ensuring the accuracy and completeness of internal control information disclosure [2][3] Group 1 - The internal audit's objectives include promoting effective control at a reasonable cost and evaluating risk management, control, and governance processes [2][3] - The internal audit scope covers the appropriateness and effectiveness of the internal control system and the evaluation of work effectiveness during task completion [2][3] - The board of directors is responsible for establishing and implementing internal control systems, which must be approved by the board [2][3] Group 2 - The audit committee consists of three directors who are not senior management, with a majority being independent directors, including at least one accounting professional [3][4] - The audit workgroup is established to conduct internal audits and report to the board, maintaining independence from the finance department [3][4] - Internal audit personnel must possess professional ethics, knowledge, and skills relevant to auditing and the company's operations [3][4] Group 3 - The audit workgroup is required to report at least quarterly to the audit committee on the execution of the internal audit plan and any issues discovered [4][5] - The audit committee must evaluate the effectiveness of internal controls based on reports from the audit workgroup and provide written assessments to the board [5][6] - The internal audit process includes checks on the use of raised funds, major transactions, and compliance with relevant regulations [5][6] Group 4 - The internal audit personnel must document audit evidence clearly and maintain confidentiality while adhering to legal and professional standards [4][5] - The audit workgroup is tasked with reviewing the company's compliance with internal control systems and ensuring corrective actions are taken for any deficiencies identified [5][6] - The internal control self-assessment report must include a declaration of authenticity, evaluation methods, and any identified deficiencies [6][7]