Core Points - The article outlines the internal audit management regulations of Southern Power Grid Energy Co., Ltd, aiming to enhance the quality and effectiveness of internal audits [1][2][3] Group 1: General Principles - The internal audit work is defined as independent and objective supervision, evaluation, and recommendations based on national laws, regulations, and company policies [2][3] - The internal audit should adhere to principles of centralized leadership, comprehensive coverage, and authoritative efficiency [3][4] Group 2: Audit Structure and Personnel - The company establishes an audit management department responsible for centralized management and unified implementation of audit projects [4][5] - Audit personnel must possess necessary professional knowledge, skills, experience, and integrity [5][6] Group 3: Audit Responsibilities and Authority - The audit management department conducts various forms of audits, including economic responsibility audits and special audits, focusing on compliance with policies and effectiveness of operations [6][7] - The department has the authority to participate in relevant meetings, request data, and investigate issues related to audit matters [7][8] Group 4: Audit Procedures - The audit work is managed through planning, including annual audit plans that require approval from the board of directors [10][11] - Audit reports must be reviewed and verified with the audited units before final issuance [11][12] Group 5: Audit Rectification and Result Utilization - The audit management department establishes mechanisms for rectifying identified issues, with the audited units responsible for timely corrections [11][12] - Audit results and rectification status are linked to the evaluation and accountability of personnel [12][13]