Group 1 - The article discusses the rising salary for fresh graduates in auditing, with a starting salary of 12,500 yuan per month, potentially reaching 20,000 yuan with additional benefits [1][3] - The competitive landscape among the "Big Four" firms is highlighted, with one firm leading in starting salaries after setbacks faced by another firm [2] - The allure of high salaries in auditing is contrasted with the difficulty of finding jobs and the generally low pay in the current job market [3] Group 2 - The article mentions an "invisible hierarchy" in job transitions from the Big Four to other financial sectors, with varying perceptions of prestige among different roles [6][7] - Internal auditing is described as a challenging role with limited recognition and benefits, often seen as a redundant function within organizations [8][9] - The author reflects on the demanding nature of internal auditing, including frequent travel and project management, which has led to a significant increase in personal weight due to lifestyle changes [17][25] Group 3 - The internal audit process is characterized by a variety of tasks, including compliance testing, fraud investigations, and process evaluations, requiring a deep understanding of financial regulations and industry practices [21][22][23] - The article emphasizes the importance of communication in internal audits, with multiple meetings required to align on audit findings and ensure clarity among stakeholders [42][44] - The internal audit function is portrayed as a critical component of corporate governance, serving as a deterrent against misconduct and ensuring compliance with regulations [38][49][51] Group 4 - The article discusses the evolving nature of auditing roles, with a focus on risk management and the necessity for auditors to adapt to changing business environments [61][62] - The audit process is described as cyclical, involving planning, execution, reporting, and follow-up, with a strong emphasis on evidence-based conclusions [64][66] - The author notes the inherent conflicts in auditing, where auditors must navigate the challenges of identifying issues while maintaining professional relationships with management [70][72]

Core Viewpoint - The internal audit system of Shandong Hualu Hengsheng Chemical Co., Ltd. aims to enhance internal management and control, ensure compliance, protect investor rights, and improve operational efficiency [1][2]. Group 1: Internal Audit Purpose and Scope - The purpose of internal audit is to promote the establishment and improvement of internal controls, standardize business operations, effectively control costs, improve management, mitigate operational risks, and increase company value [1][2]. - The scope of internal audit includes all departments, subsidiaries, and relevant personnel within the company, focusing on the effectiveness of internal controls and risk management [1][2]. Group 2: Responsibilities and Authority of Internal Audit - The internal audit department operates independently under the board of directors and is responsible for conducting audits, reporting findings, and ensuring compliance with laws and regulations [2][3]. - The internal audit department has the authority to request necessary documents, inspect financial activities, and investigate any irregularities [6][7]. Group 3: Audit Personnel Standards - Audit personnel must possess relevant professional knowledge in auditing, accounting, and legal regulations, and should have practical experience [3][4]. - Auditors are required to adhere to ethical standards, maintain independence, and avoid conflicts of interest during their work [4][5]. Group 4: Audit Procedures and Reporting - The internal audit process consists of preparation, implementation, and reporting phases, ensuring thorough evaluation and documentation of findings [15][16]. - Audit reports must clearly outline the audit scope, procedures, and significant findings, and must be communicated effectively to the audited units [46][47]. Group 5: Compliance and Accountability - The company emphasizes the importance of compliance with internal control systems and holds individuals accountable for violations, with potential disciplinary actions for non-compliance [54][55]. - The internal audit department is tasked with monitoring the implementation of audit recommendations and ensuring corrective actions are taken [50][51].

Core Points - The internal audit system of AmLogic Semiconductor (Shanghai) Co., Ltd. aims to standardize internal audit work, clarify the responsibilities of the audit department and personnel, enhance audit quality, and protect the rights of the company and its investors [1][2]. Group 1: General Principles - The internal audit system is established based on relevant laws and regulations, including the Company Law of the People's Republic of China and the Basic Norms for Internal Control [1]. - The internal audit is defined as the evaluation and supervision of the effectiveness of internal controls and risk management, the authenticity and completeness of financial information, and the efficiency of operational activities [2][3]. Group 2: Internal Audit Organization and Personnel - The audit department is responsible for conducting internal audits and must maintain independence and objectivity, not being under the leadership of the financial management department [6][12]. - The audit committee, composed of independent directors, oversees the audit department and ensures that the internal audit personnel possess relevant professional knowledge and skills [8][9]. Group 3: Responsibilities of the Audit Department - The audit department's main responsibilities include evaluating the integrity and effectiveness of internal controls, auditing financial data, and assisting in establishing anti-fraud mechanisms [5][6]. - The audit department must submit internal audit reports to the audit committee at the end of each fiscal period, reflecting any identified internal control deficiencies [5][6]. Group 4: Audit Procedures - The audit department conducts audits based on business processes and evaluates the design and implementation of internal controls [9][10]. - Audit personnel are required to maintain a rigorous work attitude and report any issues found during the audit process to the board of directors [9][10]. Group 5: Audit Authority - The audit department has the authority to request relevant documents from various departments, investigate audit-related issues, and take necessary temporary measures in case of serious violations of financial regulations [21][22]. - The audit department is responsible for compiling an annual audit work plan and determining audit subjects based on the approved plan [22][23]. Group 6: Establishing Audit Archives - The audit department must establish audit archives for each audit matter and ensure proper management and confidentiality of these records [28][29]. - The retention period for audit work materials is set at three years, and any destruction of these records requires approval from the audit committee or the chairman [30][31].

Core Viewpoint - The internal audit system of Guangdong Star Development Co., Ltd. aims to enhance governance and ensure compliance with laws and regulations while promoting operational efficiency and safeguarding assets [1][2]. Group 1: General Principles - The internal audit system is established in accordance with the Audit Law of the People's Republic of China and relevant regulations [1]. - The system applies to the company and its wholly-owned and controlled subsidiaries [1]. - Internal audit is defined as an independent and objective evaluation of financial activities, internal controls, and risk management [1]. Group 2: Organizational Structure and Personnel - The company has established a dedicated internal audit department under the leadership of the audit committee of the board of directors [2]. - The internal audit department must maintain independence and not be under the financial department's leadership [2]. - All internal departments and subsidiaries are required to cooperate with the internal audit department [2]. Group 3: Responsibilities and Requirements - The internal audit department is responsible for evaluating the completeness and effectiveness of internal control systems [9]. - It conducts audits on the legality and compliance of financial and economic activities, including financial reports and disclosures [9]. - The department must report to the board or audit committee at least quarterly on audit plans and findings [9]. Group 4: Audit Authority - The internal audit department has the authority to request relevant documents and data from audited units [3]. - It can inspect financial records, conduct on-site investigations, and participate in relevant meetings [3][4]. - The department can report serious violations and recommend corrective actions [4]. Group 5: Specific Implementation - Internal audits should cover all business activities related to financial reporting and information disclosure [5]. - Audit evidence must be sufficient, relevant, and reliable, with clear documentation [5]. - The internal audit department must evaluate the effectiveness of internal controls at least annually [18]. Group 6: Focus Areas for Audits - The internal audit department focuses on significant events such as fundraising, related transactions, and asset purchases [11][12]. - It must ensure compliance with approval procedures for external guarantees and related transactions [9][10]. - The department is tasked with auditing the use of raised funds and ensuring they are managed according to regulations [10][11]. Group 7: Supervision and Management - The company should establish mechanisms to incentivize and evaluate the performance of internal audit personnel [28]. - Any significant issues identified in internal audits must be addressed according to regulations [28]. - The internal audit system is subject to revision and interpretation by the board of directors [29][30].

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]

Core Points - The internal audit system of Wuxi WuXi AppTec Co., Ltd. aims to enhance and standardize internal audit work, protect investors' rights, and improve audit quality [1][2] - The internal audit is an independent and objective evaluation of the effectiveness of internal controls and risk management, as well as the legality, compliance, authenticity, and completeness of financial information and business activities [1][2] - The internal audit institution is responsible to the board of directors and must report directly to the audit committee when significant issues are discovered [3][5] Group 1: General Principles - The internal audit system is based on national laws and regulations, as well as the company's articles of association [1][2] - The objectives of internal control include ensuring legal compliance in management, asset security, and the authenticity of financial reporting [2] - The internal audit institution must operate independently and is not subordinate to the finance department [3][4] Group 2: Audit Committee and Personnel - The audit committee is established under the board of directors and consists of non-executive directors, with a majority being independent directors [6][7] - The company must appoint a dedicated internal audit manager responsible for managing internal audit activities [4][6] - Internal audit personnel must possess the necessary professional capabilities and undergo continuous education to enhance their skills [4][5] Group 3: Responsibilities and Authority - The audit committee guides and supervises the internal audit institution, reviews annual audit plans, and coordinates with external audit units [5][6] - The internal audit institution is responsible for auditing the legality, compliance, authenticity, and completeness of financial and economic activities [5][6] - The internal audit institution has the authority to request relevant documents, attend meetings, and investigate issues related to audit matters [7][8] Group 4: Audit Scope and Procedures - The internal audit covers financial audits, internal control audits, special audits, and management audits [8][9] - The internal audit institution evaluates the effectiveness of internal controls related to financial reporting and information disclosure [9][10] - The audit process includes verifying financial records, conducting interviews, and preparing audit work papers [10][11] Group 5: Reporting and Follow-up - After completing the audit, the internal audit department must submit an audit report, which the audited unit can respond to within five days [11][12] - The internal audit institution is responsible for monitoring the implementation of corrective measures for identified internal control deficiencies [12][13] - The internal audit institution must prepare an annual internal audit report for the audit committee [5][12]

Core Points - The internal audit system of Hubei Hendi Pharmaceutical Co., Ltd. aims to strengthen and standardize internal audit work, protect investors' rights, and ensure compliance with relevant laws and regulations [2][3] - The internal audit is an independent and objective activity that evaluates and improves the company's operations, risk status, internal control, and governance effectiveness [2][3] - The internal audit department is responsible for daily audit work and supervises the company's board, senior management, subsidiaries, and significant equity investees [4][5] Internal Audit Objectives - Ensure compliance with national laws, policies, and regulations [2] - Promote risk control within acceptable levels [2] - Improve company operations and achieve business objectives [2] Internal Audit Structure - The company has an independent internal audit department with a minimum of three full-time auditors [4][5] - The head of the internal audit department is nominated by the audit committee and appointed by the board [4] Internal Audit Responsibilities - The internal audit department is responsible for developing audit procedures, evaluating risk management, and implementing the annual audit plan [9][10] - Responsibilities include comprehensive audits, special audits, and ensuring the integrity and effectiveness of internal control systems [10][11] Audit Implementation - The audit department must submit an internal control evaluation report at least annually to the audit committee [11] - Internal control reviews focus on financial reporting and related internal control systems [11][12] Audit Authority - The internal audit department has the authority to attend relevant meetings, access management information, and request documents from relevant departments [8][9] - It can propose corrective actions for illegal activities and improve economic management [8][9] Audit Methods and Procedures - The internal audit can be conducted through on-site and off-site methods, with specific procedures for each [10][11] - Audit reports must include objectives, methods, conclusions, and recommendations [11][12] Quality Control - The internal audit department must conduct self-assessments and ensure that audit procedures are followed [12][13] - Auditors must avoid conflicts of interest and maintain professional integrity [12][13] Accountability - The audit committee and management must ensure that audit findings are utilized effectively, and corrective actions are taken for identified issues [14] - Internal auditors may be held accountable for failing to follow procedures or for misconduct [14]

Group 1 - The company establishes an internal audit system to enhance internal management and control, ensuring compliance and providing reliable information for decision-making [1][2] - Internal audit is defined as an independent evaluation activity conducted by the internal audit department to assess the effectiveness of internal controls, risk management, and the authenticity of financial information [1][3] - The internal control aims to ensure compliance with laws, improve operational efficiency, safeguard assets, and ensure accurate information disclosure [1][3] Group 2 - The board of directors is responsible for the establishment and effective implementation of the internal control system, ensuring the accuracy and completeness of related information disclosures [2][4] - An audit committee is established under the board of directors, consisting of board members with a majority being independent directors, including at least one accounting professional [2][4] - The internal audit department is responsible for supervising the authenticity and completeness of financial information and the implementation of internal control systems [2][4] Group 3 - Internal audit personnel must possess good political qualities, professional knowledge in accounting and auditing, and adhere to professional ethics and standards [3][4] - The internal audit department must maintain independence and not be under the leadership of the finance department [3][4] - All internal departments and subsidiaries must cooperate with the internal audit department in fulfilling its responsibilities [3][4] Group 4 - The audit committee supervises and evaluates the internal audit work, guiding the establishment and implementation of the internal audit system [4][5] - The internal audit department is responsible for evaluating the completeness and effectiveness of internal control systems across the company and its subsidiaries [4][5] - The internal audit department must report at least quarterly to the audit committee on the execution of the internal audit plan and any issues discovered [4][5] Group 5 - The internal audit department must develop an annual audit plan that includes significant external investments, asset purchases and sales, guarantees, related transactions, and fundraising usage [5][6] - Internal audits should cover all business areas related to financial reporting and information disclosure, including sales, procurement, inventory management, and human resources [5][6] - The internal audit department is responsible for evaluating the internal control system's design and implementation effectiveness based on actual conditions [5][6] Group 6 - The internal audit department must conduct audits following significant external investment events, focusing on compliance with approval procedures and contract execution [6][7] - The internal audit department must audit significant asset purchases and sales, ensuring compliance with approval processes and evaluating operational conditions [7][8] - The internal audit department must audit significant related transactions, ensuring compliance with approval processes and fair pricing [8][9] Group 7 - The internal audit department must check the use of raised funds at least semi-annually, ensuring compliance and authenticity [9][10] - The internal audit department must audit performance reports before external disclosure, ensuring compliance with accounting standards and identifying any significant anomalies [10][11] - The internal audit department must evaluate the establishment and implementation of information disclosure management systems [10][11] Group 8 - Internal audit personnel must maintain comprehensive and reliable records of audit evidence, and the internal audit department must establish a work paper system [11][12] - The company implements an incentive and restraint mechanism to supervise and evaluate the performance of internal audit personnel [12][13] - Violations of the internal audit system by internal audit personnel or related parties will result in corrective actions and potential penalties [12][13]

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]

Core Viewpoint - The internal audit system of Industrial Securities Co., Ltd. aims to standardize internal audit work, enhance audit quality, and strengthen the supervisory role of internal audits in accordance with relevant laws and regulations [1][2][3]. Group 1: General Principles - The internal audit is defined as an independent and objective evaluation of the company's financial activities, internal controls, risk management, and the economic responsibilities of management [1][2]. - The company emphasizes the establishment of a culture of integrity, professionalism, and compliance within the internal audit team [1][3]. Group 2: Internal Audit Structure and Personnel - The company has established a centralized and efficient internal audit system, clarifying the leadership structure, responsibilities, and operational mechanisms [2][3]. - The Party Committee of the company plays a significant role in overseeing internal audit work, with a dedicated Audit Committee to handle audit-related matters [2][3]. Group 3: Responsibilities and Authority of Internal Audit - The internal audit institution is responsible for auditing various aspects, including compliance with national policies, financial activities, and internal controls [28][29]. - The internal audit institution has the authority to request necessary documents, participate in decision-making meetings, and report significant issues directly to the board [30][31]. Group 4: Audit Procedures and Methods - The internal audit process consists of preparation, implementation, reporting, and follow-up stages to ensure thorough evaluation and compliance [35][36]. - The internal audit institution is encouraged to utilize technology and data analytics to enhance audit efficiency and effectiveness [48][49]. Group 5: Utilization of Audit Results - The company is committed to establishing a mechanism for rectifying issues identified during audits, with designated responsibilities for corrective actions [51][52]. - Internal audit findings are to be integrated into the performance evaluation and accountability mechanisms for personnel within the company [55][56]. Group 6: Accountability and Compliance - The company has outlined specific consequences for non-compliance with audit processes, including disciplinary actions against responsible personnel [56][57]. - Internal audit personnel are also held accountable for their conduct and adherence to professional standards [58][59].