Lianda Certified Public Accountants (special general partnership)
Guangdong Guanhao High-Tech Co.Ltd(600433)
Internal control audit report
Year 2021
Client: Guangdong Guanhao High-Tech Co.Ltd(600433) Auditor: Lianda Certified Public Accountants (special general partnership) Tel: (010) 85886680 fax number: (010) 85886690 fax number address: http://www.Reanda.com.
Internal control audit report
Lian Da Shen Zi [2022] No. 2044 Guangdong Guanhao High-Tech Co.Ltd(600433) all shareholders:
In accordance with the guidelines on audit of internal control of enterprises and the relevant requirements of the practice standards for Certified Public Accountants of China, we have audited the effectiveness of internal control over financial statements of Guangdong Guanhao High-Tech Co.Ltd(600433) (hereinafter referred to as " Guangdong Guanhao High-Tech Co.Ltd(600433) company") as of December 31, 2021.
1、 Guangdong Guanhao High-Tech Co.Ltd(600433) company's responsibility for internal control
It is the responsibility of the board of directors of Guangdong Guanhao High-Tech Co.Ltd(600433) company to establish, improve and effectively implement internal control and evaluate its effectiveness in accordance with the basic norms of enterprise internal control, guidelines for the application of enterprise internal control and guidelines for the evaluation of enterprise internal control.
2、 Responsibilities of Certified Public Accountants
Our responsibility is to express audit opinions on the effectiveness of internal control over financial reporting based on the implementation of audit work, and disclose the significant defects of non-financial reporting internal control noted.
3、 Inherent limitations of internal control
Internal control has inherent limitations, and there is the possibility that misstatement can not be prevented and found. 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 audit results.
4、 Audit opinion on internal control of financial report
We believe that Guangdong Guanhao High-Tech Co.Ltd(600433) company has maintained effective internal control over financial reporting in all major aspects in accordance with the basic norms of enterprise internal control and relevant regulations on December 31, 2021.
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Guangdong Guanhao High-Tech Co.Ltd(600433)
Internal control evaluation report in 2021
Guangdong Guanhao High-Tech Co.Ltd(600433) 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. Establish and implement the internal control of the board of supervisors. 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 Guangdong Guanhao High-Tech Co.Ltd(600433) and its seven wholly-owned subsidiaries and three holding subsidiaries. The wholly-owned subsidiaries are Guangdong Guanhao Xingang Printing Co., Ltd., Zhanjiang Guanhao Paper Co., Ltd., Zhejiang Guanhao new materials Co., Ltd., Beijing chengtongkecai Information Technology Co., Ltd., Guanhao Co., Ltd. (Russia), Huaxin (Foshan) Color Printing Co., Ltd. and Guangdong Guanhao new materials research and Development Co., Ltd, The holding subsidiaries are Zhuhai Hongta Renheng Packaging Co., Ltd., Zhuhai Huafeng Paper Co., Ltd. and Zhuhai Jinji Chemical 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 99.15% of the total operating income in the company's consolidated financial statements
Note: Zhuhai Guanhao bar code technology Co., Ltd., a subsidiary of the company, entered the bankruptcy liquidation procedure in November 2021. It was accepted by the people's Court of Xiangzhou District, Zhuhai City, Guangdong Province and is shaking numbers to appoint the bankruptcy administrator. The company will lose its control over it, so it will no longer be included in the scope of the company's consolidated statements and will not be included in the scope of this internal control evaluation.
3. The main operations and matters included in the scope of evaluation include:
Corporate governance, organizational structure, strategic management, human resource management, corporate culture, safety and environmental protection management, financial accounting and reporting management, comprehensive budget management, investment and financing and guarantee management, marketing management, procurement business management, production management, quality management, asset management, research and development, contract and legal affairs management, related party transaction management Investor relations and information disclosure management, subsidiary management, etc. 4. High risk areas of focus mainly include:
Corporate governance, organizational structure, financial accounting and report management, investment and financing and guarantee management, strategic management, marketing management, production management, procurement business management, related party transaction management, internal audit and supervision, asset management. 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 Is there a statutory 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 internal control management manual. 1. Whether the specific identification standard of internal control defects is adjusted with that of 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
Defects in financial internal control determine the overall importance level of financial statements. Potential misstatement of overall importance level of financial statements ＜ overall volume standard of financial statements ≤ 50% of potential misstatement ≤ potential misstatement ＜ 50% of financial importance level
Overall importance level of statements
Note: the company takes 0.5% of net assets as the overall importance level of financial statements.
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 defect: refers to the combination of one or more general defects that may seriously affect the overall effectiveness of internal control, which may lead to the failure of the enterprise to prevent or find serious deviations from the overall control objectives in time.
The following circumstances (including but not limited to) shall generally be recognized as major defects in the internal control of financial reporting: (1) major fraud of directors, supervisors and senior managers is found;
(2) The company corrects the published financial statements;
Major defects (3) it is found that there is a major misstatement in the current financial statements, but the internal control fails to find the misstatement in the operation process; (4) The supervision of the company's audit committee and internal audit institutions on internal control is invalid;
(5) Major deviation from budget;
(6) Invalid control environment;
(7) Once the major defects found and reported to the management are not corrected within a reasonable time;
(8) Penalties imposed by regulatory authorities due to accounting errors;
(9) Other defects that may affect the correct judgment of report users.
Qualitative standard of defect nature
Important defect: refers to the combination of one or more general defects, whose severity is lower than that of major defects, but may cause the enterprise to be unable to prevent or find out in time. The severity of deviation from the overall control goal is still significant, which must attract the attention of the enterprise management.
The following situations (including but not limited to) are identified as "important defects" and there are strong signs of "major defects and important defects":
(1) Fraud of personnel in key positions;
(2) Failure of compliance supervision function and violation of laws and regulations may have a significant impact on the reliability of financial reporting;
(3) It has been reported to the management, but after a reasonable period of time, the management still fails to correct the important defects.
General defects: general defects refer to other control defects except major defects and important defects.
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
Non financial internal control defects potential risk events may cause potential risk events may cause potential risk events may cause quantitative standard direct property loss amount 7 million direct property loss amount 3 million direct property loss amount more than 3 million yuan - 7 million yuan (including 7 million yuan) yuan (including 3 million yuan) following
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
(1) Regulations: serious violations and heavy penalties or criminal responsibility
(2) Operation: production failure causes shutdown for more than 3 days
Major defects (3) reputation: negative news circulates all over the country, causing significant damage to the corporate reputation
(4) Safety: causing the death of many employees or citizens, or causing irreparable damage to employees or citizens
