双林股份: 内部审计制度（2025年9月）

Core Points - The internal audit system aims to enhance corporate governance, standardize economic behavior, and protect shareholders' rights [1] - Internal audit is defined as an independent and objective evaluation activity that promotes the achievement of business objectives by examining the authenticity, legality, and effectiveness of internal controls [1] Group 1: Audit Structure and Responsibilities - The company establishes an audit department as the internal audit institution, responsible for supervising business activities, risk management, internal controls, and financial information [2] - The audit department reports to the board of directors and must accept supervision and guidance from the audit committee [2] - The audit department is tasked with conducting internal audits, providing audit recommendations, and tracking significant issues to improve management responsibility [2][3] Group 2: Audit Authority - The audit department has the authority to request relevant units to submit financial statements, plans, budgets, contracts, and other necessary documents [3] - It can review accounts, verify funds and assets, and investigate related matters [4] - The audit department can attend meetings related to major business and financial decisions and report significant findings directly to the board of directors [4] Group 3: Audit Procedures - The audit department must draft an annual audit work plan, which requires approval from the audit committee after being reviewed by the general manager [5] - Audits are generally announced in advance, with notifications sent three days prior to the audit [5] - The audit process includes developing an audit plan, forming an audit team, and compiling an audit report that reflects the findings and opinions clearly [5][6]