Jinlei Technology Co.Ltd(300443)
Internal control assurance report
Zhitong Certified Public Accountants (special general partnership)
catalogue
Internal control assurance report 1-2
Internal control self evaluation report 1-10
Zhitong Certified Public Accountants (special general partnership), 5th floor, set square, No. 22, Jianguomenwai street, Chaoyang District, Beijing, China, 100004
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Internal control assurance report
Zhi Tong Zhi Zi (2022) No. 371a000930 Jinlei Technology Co.Ltd(300443) all shareholders:
We have accepted the entrustment to verify the confirmation of the board of directors of Jinlei Technology Co.Ltd(300443) (hereinafter referred to as ” Jinlei Technology Co.Ltd(300443) “) on the effectiveness of internal control related to the financial statements as of December 31, 2021. The responsibility of Jinlei Technology Co.Ltd(300443) the board of directors is to establish and improve internal control and maintain its effectiveness in accordance with the basic norms of enterprise internal control, and ensure that the attached Jinlei Technology Co.Ltd(300443) internal control self-evaluation report truly and completely reflects the internal control related to the financial statements as of December 31, 2021. Our responsibility is to express an opinion on the effectiveness of internal control related to the financial statements as of December 31, 2021.
We have carried out the assurance work in accordance with the provisions of other assurance business standards for Chinese certified public accountants No. 3101 – assurance business other than audit or review of historical financial information. In the process of assurance, we have implemented other procedures including understanding, testing and evaluating the rationality of internal control design and effectiveness of implementation related to financial statements, as well as other procedures we deem necessary. We believe that our assurance provides a reasonable basis for expressing opinions.
Internal control has inherent limitations, and there is the possibility that misstatement may occur and not be found due to error or fraud. In addition, as changes in circumstances may lead to inappropriate internal control or reduce the degree of compliance with control policies and procedures, it is risky to speculate the effectiveness of internal control in the future according to the internal control assurance results.
We believe that Jinlei Technology Co.Ltd(300443) has effectively maintained the internal control related to the financial statements established in accordance with the basic norms of enterprise internal control in all major aspects on December 31, 2021.
This assurance report is only for Jinlei Technology Co.Ltd(300443) disclosure of the annual report and shall not be used for any other purpose.
Zhitong certified public accountants China Certified Public Accountants
(special general partnership)
Chinese certified public accountant
Beijing, China February 25, 2002
Internal control self evaluation report
In accordance with the provisions of the basic norms of enterprise internal control and its supporting guidelines and other internal control regulatory requirements (hereinafter referred to as the “enterprise internal control normative system”), combined with the internal control system and evaluation methods of Jinlei Technology Co.Ltd(300443) (hereinafter referred to as the “company”), on the basis of daily and special supervision of internal control, We evaluated the effectiveness of the company’s internal control on December 31, 2021 (the benchmark date of the internal control evaluation report). 1、 Important statement
It is the responsibility of the board of directors of the company to establish, improve and effectively implement internal control, evaluate its effectiveness and truthfully disclose the internal control evaluation report in accordance with the provisions of the enterprise’s internal control standard system. The board of supervisors shall supervise the establishment and implementation of internal control by the board of directors. The management is responsible for organizing and leading the daily operation of the enterprise’s internal control. The board of directors, the board of supervisors and the directors, supervisors and senior managers of the company guarantee that there are no false records, misleading statements or major omissions in the contents of this report, and bear individual and joint legal liabilities for the authenticity, accuracy and completeness of the contents of the report.
The objective of the company’s internal control is to reasonably ensure the legal compliance of operation and management, asset safety, authenticity and integrity of financial reports and relevant information, improve operation efficiency and effect, and promote the realization of development strategy. Due to the inherent limitations of internal control, it can only provide reasonable assurance for the realization of the above objectives. In addition, as changes in circumstances may lead to inappropriate internal control or reduced compliance with control policies and procedures, there is a certain risk to speculate the effectiveness of internal control in the future according to the internal control evaluation results.
2、 Internal control evaluation conclusion
According to the identification of major defects in the company’s internal control over financial reporting, there are no major defects in the internal control over financial reporting on the benchmark date of the internal control evaluation report. The board of Directors believes that the company has maintained effective internal control over financial reporting in all major aspects in accordance with the requirements of the enterprise’s internal control standard system and relevant regulations.
According to the identification of major defects in the company’s internal control over non-financial reports, the company found no major defects in the company’s internal control over non-financial reports on the benchmark date of the internal control evaluation report.
There are no factors affecting the evaluation conclusion of the effectiveness of internal control from the base date of the internal control evaluation report to the date of issuance of the internal control evaluation report.
3、 Internal work evaluation
(I) evaluation scope of internal control
According to the risk oriented principle, the company determines the main units, businesses and matters included in the evaluation scope and high-risk areas. The units included in the evaluation scope include: Jinlei Technology Co.Ltd(300443) , Shandong Jinlei new energy Co., Ltd. and Shandong Jinlei new energy reassembly Co., Ltd. The total assets of the units included in the evaluation scope account for 100% of the total assets in the company’s consolidated financial statements, and the total operating income accounts for 100% of the operating income in the company’s consolidated financial statements.
The main businesses and matters included in the evaluation scope include: corporate governance, organizational structure, internal supervision, corporate culture, human resource management, sales and collection, procurement and payment, fund management, asset management, related party transactions, major investment, project management, subsidiary management, financial report, information disclosure, R & D management, etc.
The high-risk areas of focus mainly include: fund management, sales and collection, procurement and payment, project management, foreign investment, information disclosure, etc.
The above units, businesses and matters included in the evaluation scope and high-risk areas cover the main aspects of the company’s operation and management, and there are no major omissions.
(II) basis of internal control evaluation and identification standard of internal control defects
The company organizes the annual internal control evaluation according to the enterprise internal control standard system and in combination with the internal control management system of the company and the rules and regulations, working rules and other relevant system documents of various departments. The board of directors of the company distinguished the internal control of financial report from the internal control of non-financial report according to the identification requirements of the enterprise internal control standard system for major defects, important defects and general defects, combined with the factors such as the company’s scale, industry characteristics, risk preference, risk tolerance and operation status, and studied and determined the specific identification standards of internal control defects applicable to the company. The identification standards of internal control defects determined by the company are as follows:
1. Identification standard of internal control defects in financial reporting
(1) The quantitative criteria for the evaluation of internal control defects in financial reporting determined by the company are as follows:
The quantitative standard takes the total revenue and total assets as the measurement indicators. When the potential misstatement caused by an internal control defect affects multiple indicators, the nature of the defect shall be determined according to the principle of the lower one.
Major defects: ① misstatement amount ≥ 1.0% of total assets; ② The amount of misstatement ≥ 2.0% of the total operating revenue.
Important defects: ① 0.5% of total assets ≤ misstatement amount ＜ 1.0% of total assets; ② 1.0% of total operating revenue ≤ misstatement amount ＜ 2.0% of total operating revenue.
General defects: ① the amount of misstatement is less than 0.5% of the total assets; ② The amount of misstatement is less than 1.0% of the total operating revenue. (2) The qualitative criteria for the evaluation of internal control defects in financial reporting determined by the company are as follows:
Major defects: serious violation of laws and regulations, resulting in the company being ordered by the regulatory authority to suspend business for rectification; Fraud by directors, supervisors or senior managers of the company and causing important losses and adverse effects to the enterprise; The company’s internal control environment is invalid; Administrative penalties imposed by securities regulatory authorities due to accounting errors; There are significant misstatements in the current financial statements of the company, but the internal control fails to find them in the operation process; The supervision of the company’s audit committee and internal control audit institutions on internal control is invalid.
Important defects: the disclosure of important information and significant losses to the company’s business operation; Failure to select and apply accounting policies in accordance with GAAP; Failure to establish anti fraud procedures and control measures; No corresponding control mechanism has been established or implemented for the accounting treatment of unconventional or special transactions, and there is no corresponding compensatory control; There are one or more defects in the control of the financial reporting process at the end of the period, and it can not reasonably ensure that the prepared financial statements achieve the goal of authenticity and accuracy.
General defects: other internal control defects that do not constitute major defects and important defect standards.
2. Identification standard of internal control defects in non-financial reporting
(1) The quantitative criteria for the evaluation of internal control defects in non-financial reporting determined by the company are as follows:
Major defects: direct economic losses caused by internal control defects in non-financial reporting ≥ 10 million yuan. Important defect: 5 million yuan ≤ direct economic loss caused by internal control defect of non-financial report ＜ 10 million yuan.
General defects: the amount of direct economic loss caused by internal control defects in non-financial reporting is less than 5 million yuan. (2) The qualitative criteria for the evaluation of internal control defects in non-financial reporting determined by the company are as follows:
Major defects: major mistakes caused by decision-making procedures; Lack of institutional control or systematic failure of important business, and lack of effective compensatory control; Serious loss of middle and senior managers of the company; The result of internal control evaluation is that major defects have not been rectified; Other situations that have a significant negative impact on the company.
Important defects: General mistakes caused by decision-making procedures; Defects in important business systems or systems; Serious loss of business personnel in key positions; The result of internal control evaluation is that important defects have not been rectified; Other situations that have a great negative impact on the company.
General defects: the efficiency of decision-making procedure is not high; Defects in general business system or system; Serious loss of business personnel in general posts; The general defects of the internal control evaluation results have not been rectified.
(III) overall situation of the company’s internal control
1. Control environment
(1) Corporate governance structure
In accordance with the provisions of the company law, the securities law and other relevant laws and regulations, the company has established a relatively perfect corporate governance structure and established a general meeting of shareholders, a board of directors and a board of supervisors. The general meeting of shareholders is the highest authority of the company, enjoying the legal rights stipulated in laws and regulations and the articles of association, and exercising the voting rights on major matters such as the company’s business policy, major financing, investment, profit distribution and so on. The board of directors shall be responsible to the general meeting of shareholders and exercise the company’s business decision-making power according to law. The board of Directors consists of four special committees: Strategy Committee, audit committee, nomination committee and salary and assessment committee. Each special committee has its own rules of procedure and working system corresponding to its functions to standardize its authority and responsibilities. The board of supervisors shall be responsible to the general meeting of shareholders and supervise the actions of the board of directors and the management, the legality and compliance of the performance of duties and the financial situation of the company. In addition, the company has established a general manager responsibility system under the leadership of the board of directors. The general manager of the company is appointed by the board of directors. Under the leadership of the board of directors, he is fully responsible for the daily operation and management activities of the company. Senior managers such as Deputy general manager and chief financial officer assist the general manager in his work.
The above-mentioned institutions of the company have clear rights and responsibilities, perform their respective duties, check and balance each other, make scientific decisions and coordinate operation.
(2) Organization setting and distribution of rights and responsibilities
On the basis of the basic organizational framework of internal control determined by the governance structure, the company has established a functional organization to meet the needs of the company’s operation and management, formed an effective operation mode suitable for the actual situation of the company, and the organizational division of labor is clear, the functions are sound and clear. All functional departments can perform their respective duties and cooperate effectively to ensure the orderly progress of the company’s production and operation activities.
(3) Internal audit
The company has set up an audit department to independently exercise audit functions and powers under the guidance of the audit committee of the board of directors. audit
The department carries out comprehensive audit, special audit or special investigation by combining regular and irregular methods to evaluate the efficiency and effect of internal control design and implementation. Supervise and inspect the effectiveness of the company’s internal control design and operation, timely put forward control management requirements for the problems found in the supervision and inspection, and urge relevant departments to track and verify the rectification results after timely rectification, so as to promote the continuous improvement and improvement of the company’s internal control quality,
