Wuhan Tianyu Information Industry Co.Ltd(300205)
Comparison table for revision of internal audit system
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Before and after revision
Article 1 in order to establish and strengthen the internal audit supervision of Wuhan Tianyu Information Industry Co.Ltd(300205) (hereinafter referred to as “the company”), improve the internal control, promote the operation and management, and improve the internal control, promote the business management, improve the economic benefits, and safeguard the legitimate rights and interests of the company and all shareholders, In accordance with the law of the people’s Republic of China on auditing, the basic norms of enterprise internal control issued by the Ministry of Finance and the Audit Law of Shenzhen Securities Exchange and the State Council This system is formulated by the Ministry of Finance and other relevant national laws and regulations, such as the basic norms of enterprise internal control and the guidelines for the standardized operation of companies listed on the gem of Shenzhen Stock Exchange, in combination with the actual situation of the company’s self regulatory guidelines for companies listed on the exchange No. 2 – the standardized operation of companies listed on the gem. And other relevant national laws and regulations, and this system is formulated in combination with the actual situation of the company.
Article 5 all internal organs or functional departments of the company, holding subsidiaries and joint-stock companies that have a significant impact on listed companies shall cooperate with the internal audit department in performing its duties according to law and shall not hinder the work of the internal audit department.
Article 5 the audit department is the internal audit institution of the company and the audit committee of the board of directors. Article 6 the audit department is the internal audit institution of the company and the permanent institution under the audit committee of the board of directors. The audit department is responsible to the audit committee and reports to the audit committee. Subordinate permanent institutions. The audit department shall inspect and supervise the establishment and implementation of the company’s internal control system and the authenticity and integrity of the company’s financial information. The audit department shall maintain its independence and shall not be placed under the leadership of the financial department or work together with the financial department.
The audit committee is responsible for supervising and evaluating the work of the audit department. The audit department is responsible to the audit committee and reports to the audit committee.
Article 9 the audit department, as the office of the audit committee of the board of directors, accepts the audit committee. Article 10 the audit department, as the office of the audit committee of the board of directors, accepts the guidance and supervision of the audit committee. The audit department performs the following main responsibilities: guidance and supervision of the board of auditors. The audit department performs the following main responsibilities:
(I) check the integrity, rationality and effectiveness of the internal control system of the company’s internal institutions, holding subsidiaries and participating companies with significant influence (I) check the integrity, rationality and implementation effectiveness of the internal control system of the company’s internal institutions, holding subsidiaries and companies with significant influence on the company Check and evaluate the rationality and effectiveness of its implementation; Conduct inspection and evaluation;
(II) accounting data and other relevant economic data of the company’s internal institutions, holding subsidiaries and participating companies that have a significant impact on the company; (II) accounting data and other relevant economic data of the company’s internal institutions, holding subsidiaries and companies that have a significant impact on the company, as well as the reflected financial revenue and expenditure and impact of the participating companies, And the legality, compliance, authenticity and integrity of the reflected financial related economic activities, including the legality, compliance, authenticity and integrity of revenue and expenditure and related economic activities, including but not limited to financial reports, performance letters, voluntary disclosure of predictive financial information, etc; (III) assist in establishing and improving the anti fraud mechanism and determining the key areas of anti fraud and relevant financial information; Key links and main contents, and reasonably pay attention to and check possible problems in the process of internal audit (III) assist in establishing and improving the anti fraud mechanism, and determine the key areas and relevant fraud behaviors of anti fraud; Key links and main contents, and reasonably pay attention to and check possible problems in the process of internal audit (Ⅳ) report to the audit committee at least once a quarter, including but not limited to fraud;
Implementation of internal audit plan and problems found in internal audit; (IV) report to the audit committee at least once a quarter, including but not limited to (V) the audit department shall implement appropriate review procedures in accordance with relevant regulations to evaluate the implementation of the company’s internal audit plan and the problems found in the internal audit work. The effectiveness of the division’s internal control and submit an internal control evaluation report to the audit committee at least once a year.
Article 10 the internal control evaluation report shall specify the purpose of the review and evaluation of internal control article 11 the internal audit department shall implement appropriate review process, scope, review conclusions and suggestions for improving internal control in accordance with relevant provisions. To evaluate the effectiveness of the company’s internal control and submit to the audit committee at least once a year. The scope of internal control review and evaluation shall include the internal control evaluation report related to financial reports and information disclosure. Establishment and implementation of internal control system related to business. The audit department shall report a large amount of Non internal control evaluation report, which shall explain the purpose of the review and evaluation of internal control, the scope of capital transactions, foreign investment, the purchase and sale of assets, foreign guarantee, related party transactions, audit results and suggestions for improving internal control.
The integrity of the internal control system related to the use of raised funds, information disclosure and other matters, and the scope of internal control review and evaluation shall include the rationality of financial reports and information disclosure and the effectiveness of their implementation as the focus of inspection and evaluation. Establishment and implementation of internal control system related to business. The audit department shall the integrity of the internal control system related to large non operating capital transactions, foreign investment, purchase and sale of assets, external guarantee, related party transactions, use of raised funds, information disclosure and other matters Rationality and the effectiveness of its implementation shall be the focus of inspection and evaluation.
Article 14 the internal audit department shall inspect the following matters at least once every six months, issue inspection reports and submit them to the audit committee. If it is found that the company has violations of laws and regulations and non-standard operation, it shall timely report to Shenzhen Stock Exchange and urge the company to disclose:
(I) the implementation of high-risk investments such as the use of raised funds, provision of guarantees, related party transactions, securities investment and derivatives transactions, provision of financial assistance, purchase or sale of assets, foreign investment and other major events;
(II) the company’s large amount of capital transactions and capital transactions with directors, supervisors, senior managers, controlling shareholders, actual controllers and their affiliates.
The audit committee shall issue a written evaluation opinion on the effectiveness of the company’s internal control according to the internal audit report and relevant materials submitted by the internal audit department, and report to the board of directors.
Article 15 the internal audit department shall submit an internal audit report to the audit committee at least once a year.
For the internal control defects found in the review process, the internal audit department shall urge the relevant responsible departments to formulate rectification measures and rectification time, conduct follow-up review of internal control, and supervise the implementation of rectification measures.
If the internal audit department finds major defects or risks in internal control during the review process, it shall report to the audit committee in a timely manner.
Article 14 the work of the audit department shall cover all business links related to financial reports and information disclosure in the company’s business activities, including but not limited to all business links related to sales and collection and information disclosure, including but not limited to sales and collection Procurement and expenses and payment, fixed assets management, inventory management, fund management (including investment procurement and payment, fixed assets management, inventory management, fund management, investment and financing management and financing management), financial report, information disclosure, human resource management and information system management, financial report, human resource management Information system management and information disclosure management. Wait.
The audit department can adjust the above business links according to the industry and production and operation characteristics of the company, and the audit department can adjust the above business links according to the industry and production and operation characteristics of the company. Section.
Article 15 the audit evidence obtained by internal auditors shall be sufficient, relevant and reliable. Article 18 the audit evidence obtained by internal auditors shall be sufficient, relevant and reliable. Internal auditors will obtain the name, source, content, relevance and reliability of audit evidence. The internal auditors shall provide the name and of the audit evidence obtained
