本次论坛为第二届，在去年首届论坛基础上丰富了内容和形式。论坛嘉宾阵容重磅多元，中国审计 学会会长李锋、审计署内部审计指导监督司司长黄峥、国务院国资委综合监督局局长徐赫、中华全国工 商业联合会法律服务部部长涂文、中国信息通信研究院纪委书记李德文等多部门单位领导专家莅临指 导；协会会长茅东萍，副会长董必荣、张居贵、沈立强、时现，新拟任副会长王锋、叶青，监事长邱发 森，各省、自治区、直辖市和计划单列市内部审计（师）协会负责人，协会会员及相关单位代表等悉数 参会，共同构建起跨领域、多层次的内部审计交流平台。 论坛现场 岁末领航启新程，审时度势谋发展。12月25日，中国内部审计协会（以下简称协会）在北京举 办"2025内部审计助力中国式现代化"论坛。论坛以深入贯彻落实党的二十届四中全会精神、落实审计 署"科学规范提升年"行动要求为核心，聚焦内部审计助力中国式现代化的新使命、新担当，汇聚行业精 英，共话新机遇、新举措，600余位嘉宾齐聚一堂，碰撞思想火花，凝聚奋进共识。 审计署党组成员、中央经济责任审计工作部际联席会议办公室主任张俊为论坛致辞，受其委托，黄 峥代为宣读。致辞围绕贯彻落实党的二十届四中全会精神，对内部审计如 ...

Core Points - The company held its 11th meeting of the 6th Board of Directors on November 27, 2025, with all 15 directors present, and the meeting complied with relevant regulations [1][9] - The board approved several key proposals, including a digital transformation plan for 2025-2027 and a long-term internal audit plan [1][2] Group 1 - The proposal for the company's digital transformation plan for 2025-2027 was unanimously approved with 15 votes in favor [1] - The long-term internal audit plan was also unanimously approved with 15 votes in favor [2] - The revision of the company's margin trading and securities lending management measures was approved with 15 votes in favor [3] Group 2 - The report on the execution of the company's 2023 salary system was approved with 15 votes in favor [4] - The proposal regarding the implementation of the salary decision mechanism reform for 2023-2024 was approved with 15 votes in favor [5] - The proposal for the implementation plan of the salary decision mechanism reform for 2025-2027 was approved with 15 votes in favor [6] Group 3 - The revision of the leadership assessment and incentive constraint mechanism plan was approved with 14 votes in favor, with one director abstaining from the vote [7]

炒股就看金麒麟分析师研报，权威，专业，及时，全面，助您挖掘潜力主题机会！ 表决结果：15票同意，0票反对，0票弃权。 证券代码：600958 证券简称：东方证券 公告编号：2025-052 东方证券股份有限公司第六届董事会第十一次会议（临时会议）决议公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述或者重大遗漏，并对其内容 的真实性、准确性和完整性承担法律责任。 东方证券股份有限公司（以下简称"公司"）第六届董事会第十一次会议于2025年11月21日以电子邮件和 专人送达方式发出通知，于2025年11月27日完成通讯表决形成会议决议。本次会议应出席董事15人，实 际出席董事15人。本次会议的召集召开符合《公司法》《公司章程》等有关规定。本次会议审议并通过 了以下议案： 一、关于制定《公司2025-2027年数字化转型专项规划》的议案 表决结果：15票同意，0票反对，0票弃权。 二、关于制定《公司内部审计中长期规划》的议案 表决结果：15票同意，0票反对，0票弃权。 三、关于修订《公司融资融券业务管理办法》的议案 东方证券股份有限公司董事会 2025年11月27日 四、公司2023年度薪酬 ...

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]