智通财经网·2025-09-11 03:07Core Viewpoint - The audit department of China Duty Free Group emphasizes that auditing is not just about identifying errors but also serves as a governance radar and value protector, aiming to enhance governance, management, and risk mitigation [1][2]. Governance Foundation - Company governance is a tangible concept reflected in every decision-making rule, authorization execution, and business flow [1]. - The audit department operates independently and objectively, reporting directly to the board and party committee, which helps to optimize governance structures [1]. Risk Control - The company is implementing a dual mechanism of "mandatory audits" and "in-process audits" to ensure that power is confined within institutional frameworks [2]. - Risk control is proactive, focusing on early warning systems rather than reactive measures [3]. Management Empowerment - Auditing is viewed as a "management doctor," diagnosing issues and providing solutions to enhance management processes and cost savings [7]. - The audit department is shifting from a purely supervisory role to a service-oriented approach, becoming a key driver for management upgrades [9]. Public Trust - The audit department plays a crucial role in ensuring the authenticity and compliance of information disclosure, which is vital for investor confidence [10]. - The company is building a comprehensive supervision framework that integrates various functions to enhance compliance and market trust [10]. Future Direction - The audit department aims to transition from "partial audits" to "holistic audits" and from a "supervisory" to a "strategic collaborative" model, aligning closely with the company's development trajectory [10].