Guangzhou Jiacheng International Logistics Co.Ltd(603535)
Internal control evaluation report in 2021
Guangzhou Jiacheng International Logistics Co.Ltd(603535) all shareholders:
According to the provisions of the basic norms of enterprise internal control and its supporting guidelines and other internal control supervision requirements (hereinafter referred to as the enterprise internal control standard system), combined with the company's (hereinafter referred to as the company's) internal control system and evaluation methods, 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). I 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. II Internal control evaluation conclusion 1 On the benchmark date of the internal control evaluation report, does the company have any major defects in the internal control of financial reporting □ yes √ No 2 Evaluation conclusion of internal control over financial reporting √ valid □ invalid
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. 3. Whether major defects in internal control over non-financial reporting are found □ yes √ no
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.
4. Factors affecting the evaluation conclusion of internal control effectiveness from the benchmark date of internal control evaluation report to the date of issuance of internal control evaluation report □ applicable √ not applicable
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. 5. Whether the internal control audit opinion is consistent with the company's evaluation conclusion on the effectiveness of internal control over financial reporting √ yes □ No 6 Whether the disclosure of major defects in internal control of non-financial reports in the internal control audit report is consistent with the disclosure of the company's internal control evaluation report √ yes □ no III Internal control evaluation (I) Scope of internal control evaluation
According to the risk oriented principle, the company determines the main units, businesses and matters included in the evaluation scope and high-risk areas. 1. The main units included in the evaluation scope include Guangzhou Jiacheng International Logistics Co.Ltd(603535) , Guangzhou Tianyun Technology Development Co., Ltd., Guangzhou Sanjing Electrical Equipment Co., Ltd., Guangzhou Qitian International Logistics Co., Ltd., Beijing Songtian Supply Chain Management Co., Ltd., Tianyun international logistics (Guangzhou) Co., Ltd., Shanghai santian supply chain management Co., Ltd., Jiacheng Global Group Co., Ltd Guangzhou Dajin Supply Chain Management Co., Ltd. Guangzhou Jiacheng International Logistics Co.Ltd(603535) technology supply chain (Hainan) Co., Ltd., Tianyun international technology supply chain (Hainan) Co., Ltd., gaodaowu (Hainan) Technology Development Holding Co., Ltd. and Hubei Fengtian Technology Development Co., Ltd. 2 Proportion of units included in the scope of evaluation:
Proportion of indicators (%)
The ratio of the total assets of the units included in the evaluation scope to the total assets of the company's consolidated financial statements 100
The total operating income of the units included in the evaluation scope accounts for 100% of the total operating income in the company's consolidated financial statements
Ratio 3 The main operations and matters included in the scope of evaluation include:
Organizational structure, development strategy, human resources, social responsibility, capital activities, procurement business, asset management, sales business, guarantee business, financial report, contract management, internal information transmission, information system, etc. 4. High risk areas of focus mainly include:
Procurement management, sales management, fund management, bidding business management, key project investment management, recovery management, etc. 5. 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. Is there any major omission □ yes √ no
6. Whether there is legal exemption □ yes √ No 7 Other explanatory matters
None (II) Basis of internal control evaluation and identification standard of internal control defects
The company organizes and carries out internal control evaluation according to the enterprise internal control standard system and the company's management system. 1. Whether the specific identification standard of internal control defects is adjusted from previous years □ yes √ no
According to the identification requirements of the enterprise internal control standard system for major defects, important defects and general defects, and in combination with the company's scale, industry characteristics, risk preference, risk tolerance and other factors, the board of directors of the company distinguished internal control over financial reports from internal control over non-financial reports, and studied and determined the specific identification standards of internal control defects applicable to the company, And consistent with previous years. 2. Identification standard of internal control defects in financial reporting
The quantitative criteria for the evaluation of internal control defects in financial reporting determined by the company are as follows:
Index name major defect quantitative standard important defect quantitative standard general defect quantitative standard
Operating revenue 0.5% of total operating revenue ≤ 0.2% of total operating revenue ≤ misstatement ＜ misstatement of total operating revenue ＜ 0.2% of total operating revenue
0.5%
Total profit 5% of total profit ≤ 2% of total misstatement profit ≤ misstatement ＜ profit misstatement ＜ 2% of total profit
5% of total profit
Total assets 0.5% of total assets ≤ 0.2% of total assets misstated ≤ misstatement ＜ 0.2% of total assets ＜ 0.5% of total assets
Owner's equity 0.5% of owner's equity ≤ 0.2% of misstatement of owner's equity ≤ 0.5% of misstatement of owner's equity 0.2% of owner's equity
Note: the above degree of importance mainly depends on two factors: first, whether the defect has a reasonable possibility to cause the enterprise's internal control to fail to prevent or detect and correct the misstatement of financial reports in time; Second, the size of the potential misstatement amount that may be caused by the defect alone or together with other defects. The potential misstatement amount is calculated according to the potential misstatement rate and the cumulative amount in the same direction of the corresponding accounting subjects. The potential misstatement rate is determined according to the number of misstatement samples and the total number of samples taken.
The qualitative criteria for the evaluation of internal control defects in financial reporting determined by the company are as follows:
Qualitative standard of defect nature
Major defects 1) fraud of directors, supervisors and senior managers of the company; 2) The company corrects the published financial report to reflect the correction of material misstatement; 3) The auditor finds that there is a material misstatement in the current financial report, but the internal control fails to find the misstatement in the operation process; 4) The supervision of the audit committee and internal audit institutions on internal control is invalid; 5) The internal control evaluation results of major defects have not been rectified within a reasonable time, and it is possible that
Affect the authenticity and reliability of financial reports.
Important defects 1) there are defects in the control of the following fields, which can not reasonably ensure the authenticity, accuracy and reliability of the information in the financial statements after comprehensive analysis, and are judged as important defects: ① whether the selection and application of accounting policies are controlled according to generally accepted accounting standards; ② Control of unconventional or unsystematic transactions; ③ Internal control of financial reporting process and related information systems. 2) The auditor found that there were important defects in the current financial report, but the internal control failed to find the misstatement in the operation process; 3) The internal control evaluation results of important defects have not been rectified within a reasonable time, which may affect the authenticity and reliability of the financial report.
General defects and other internal control defects that do not constitute major defects or important defects.
Note: none 3 Identification standard of internal control defects in non-financial reporting
The quantitative criteria for the evaluation of internal control defects in non-financial reporting determined by the company are as follows:
Index name major defect quantitative standard important defect quantitative standard general defect quantitative standard
The direct or potential economic loss of the company caused by the direct property loss is greater than or equal to 1 million yuan, and the economic loss is greater than or equal to 500000 yuan, and the economic loss is less than 500000 yuan
Yuan and less than 1 million yuan
The negative impact has a great negative impact on the company and is punished by national government departments and provincial (including provincial) It was announced and disclosed in the form of announcement, but it did not impose punishment on the company's regular report and the government department did not have a negative impact on the company's disclosure, and the disclosure of regular report had a negative impact
The internal control system has not been maintained for 3 or more consecutive years, not maintained for more than 2 consecutive years, not to mention maintaining and updating the internal control system documents on an annual basis, not forming new internal control system documents, not forming system documents, not forming a complete internal control sampling draft, complete internal control sampling draft, internal control sampling draft
Note: quantitative standard: determine the importance of the company's defects based on the amount of direct losses and significant impact on the company.
The qualitative criteria for the evaluation of internal control defects in non-financial reporting determined by the company are as follows:
Qualitative standard of defect nature
Major defects 1) lack of system control or serious lack of system for important business; 2) The management is incompetent, does not act, or is above the internal control; 3) The business activities of the enterprise seriously violate national laws and regulations; 4) Non compliance of major decision-making procedures or information disclosure of the enterprise; 5) Serious abnormal loss of core management team or personnel in key positions; 6) The frequent occurrence of negative news in the media has a significant negative impact on the company's reputation or capital market pricing; 7) The internal control evaluation results of major defects have not been rectified within a reasonable time; 8) The disclosure of confidential information or the infringement of the company's important intellectual property rights in the market, resulting in significant losses to the company's intellectual property rights.
Important defects 1) there are defects in the management system or authorization control of important business; 2) The business management process of the enterprise is obviously not in line with the economic benefits; 3) The frequent occurrence of negative news in the media has a great negative impact on the company's reputation or capital market pricing; 4) The internal control evaluation results of important defects have not been rectified within a reasonable time; 5) The disclosure of important information or infringement of intellectual property rights of the enterprise weakened the market competitiveness of the company's products, but did not cause significant losses.
General defects and other internal control defects that do not constitute major defects or important defects.
Note: none (III) Identification and rectification of internal control defects 1 Identification and rectification of internal control defects in financial reporting 1.1 Major defects
Whether the company has major defects in internal control over financial reporting during the reporting period □ yes √ no 1.2 Important defects
Whether the company has significant defects in internal control over financial reporting during the reporting period □ yes √ no 1.3 General defect
None 1.4
