Suzhou Nanomicro Technology Co.Ltd(688690)
Internal control evaluation report in 2021
Suzhou Nanomicro Technology Co.Ltd(688690) 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 Suzhou Nanomicro Technology Co.Ltd(688690) and all the holding subsidiaries within the scope of its consolidated statements. 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 The main operations and matters included in the scope of evaluation include:
Organizational structure, development strategy, human resources, corporate culture, capital activities, procurement business, sales business, asset management, R & D activities, engineering projects, financial reports, contract management, quality management, internal information systems, legal risks, related party transactions, external guarantees, use of raised funds, etc. 4. High risk areas of focus mainly include:
Sales and collection process, procurement and payment process, production and storage process, quality management process, R & D management process, fund management process, human resource management process, fixed assets management, intellectual property management and major accident emergency 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 supporting guidelines, various internal control systems and process regulations of the company. 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
Misstatement of the company's financial report, misstatement of the company's financial report
Under reporting of net assets, the degree of influence is greater than or equal to under reporting, and the degree of influence is greater than or equal to other control defects except that major defects and important defects account for 3% of the company's net assets in the current year and 3% of the company's net assets in the current year
Control defects: 1.5%, less than 3%
Description: None
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
1. Fraud by directors, supervisors and senior managers;
Material defect 2. Correct the published financial statements to correct the material misstatement caused by fraud or error;
3. Significant misstatement occurs in the current financial statements, but the internal control fails to find the misstatement in the operation process;
4. The supervision of internal control by the audit committee and internal audit institutions is invalid.
1. Failing to select and apply accounting policies in accordance with the accounting standards for business enterprises;
2. Failure to establish anti fraud procedures and control measures;
Important defect 3. 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;
4. There are one or more defects in the control of the financial reporting process at the end of the period, and the authenticity, completeness and accuracy of the prepared financial report cannot be reasonably guaranteed.
General defects are other control defects except major defects and 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
Direct economic loss of the company
The net asset index is used to measure other control defects that are greater than or equal to the company's net assets in the current year, greater than or equal to 1.5% of the company's net control defect assets in the current year, and less than 3%
Control defect
Description: None
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. Unscientific major decision-making procedures;
Major defects 2. Lack of system may lead to systematic failure;
3. Major or important defects cannot be rectified and other situations that have a significant negative impact on the company.
Major defects were punished by national government departments, but did not have a significant negative impact on the disclosure of the company's periodic reports; It was exposed by the media and had an important negative impact.
General defects are other control defects except major defects and 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
General defects have been rectified. 1.4. After the above rectification, on the benchmark date of the internal control evaluation report, does the company have any major defects in the internal control of financial reporting that have not been rectified □ yes √ no 1.5 After the above rectification, on the benchmark date of the internal control evaluation report, whether the company has any important defects in the internal control of financial reporting that have not been rectified □ yes √ No 2 Identification and rectification of internal control defects in non-financial reporting 2.1 Major defects
Whether the company found any major defects in internal control over non-financial reporting during the reporting period □ yes √ no 2.2 Important defects
Whether the company found any significant defects in internal control over non-financial reporting during the reporting period □ yes √ no 2.3 General defect
2.4. After the above rectification, on the benchmark date of the internal control evaluation report, does the company find any major defects in the non-financial reporting internal control that have not been rectified □ yes √ no 2.5 After the above rectification, on the benchmark date of the internal control evaluation report, whether the company finds any important defects in non-financial reporting internal control that have not been rectified □ yes √ no IV Description of other major matters related to internal control 1 Rectification of internal control defects in the previous year □ applicable √ not applicable 2 Operation of internal control in this year and improvement direction in the next year
√ applicable □ not applicable
With the change of the external environment and the needs of the company's continuous development, the company needs to further strengthen the following aspects in the next year:
1. According to the business development mode and characteristics of the company, modify the parts of the current process that do not adapt to business changes, establish the daily management mechanism of internal control, further improve and improve the company's internal control system, improve the level of internal control, and strengthen the construction of the company's internal control culture.
2. Continue to strengthen the training of directors, supervisors, senior managers and all employees of the company, emphasize the importance of internal control, strengthen employees' awareness of internal control and risk management, and improve the implementation efficiency of internal control.
3. Emphasize the importance of the audit department, improve the company's internal audit system, and give full play to the role of the audit department in the inspection, evaluation and risk prevention of the company's internal control system. 3 Description of other major events
□ applicable √ not applicable
Chairman (authorized by the board of directors): Jiang biwang Suzhou Nanomicro Technology Co.Ltd(688690) February 23, 2022
