Dalian Demaishi Precision Technology Co.Ltd(301007)
Internal control assurance report
Dahuhezi [2022] No. Huizhou China Eagle Electronic Technology Co.Ltd(002579)
Dahua Certified Public Accountants (special general partnership)
DaHuaCertifiedPublicAccountants（SpecialGeneralPartnership）
Dalian Demaishi Precision Technology Co.Ltd(301007)
Internal control assurance report
(as of December 31, 2021)
Table of contents page 1, internal control assurance report 1-3 II, Dalian Demaishi Precision Technology Co.Ltd(301007) internal control evaluation report 1-10
Dahua Certified Public Accountants (special general partnership) 12 / F, building 7, yard 16, Middle West Fourth Ring Road, Haidian District, Beijing [100039] Tel: 86 (10) 58350011 Fax: 86 (10) 58350006 www.dahua-cpa. com. Internal control assurance report
Dahuhezi [2022] No. Huizhou China Eagle Electronic Technology Co.Ltd(002579) Dalian Demaishi Precision Technology Co.Ltd(301007) all shareholders:
We have accepted the entrustment to verify the confirmation of the effectiveness of internal control related to the financial statements on December 31, 2021 involved in the attached internal control evaluation report prepared by the management of Dalian Demaishi Precision Technology Co.Ltd(301007) (hereinafter referred to as Dalian Demaishi Precision Technology Co.Ltd(301007) ).
1、 Responsibilities of management
Dalian Demaishi Precision Technology Co.Ltd(301007) the responsibility of the management is to establish and improve the internal control and maintain its effectiveness in accordance with the basic norms of enterprise internal control and relevant regulations, and ensure that the internal control evaluation report truly and completely reflects the internal control related to the financial statements as of December 31, 2018.
2、 Responsibilities of Certified Public Accountants
Our responsibility is to express assurance opinions on the effectiveness of Dalian Demaishi Precision Technology Co.Ltd(301007) internal control related to financial statements as of December 31, 2021. We have carried out the assurance business 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. The standard requires us to plan and perform assurance work to obtain reasonable assurance on whether Dalian Demaishi Precision Technology Co.Ltd(301007) has maintained effective internal control related to financial statements in all material aspects. In the assurance process, we have implemented the following procedures, including understanding, testing and
Dahuhezi [2022] Huizhou China Eagle Electronic Technology Co.Ltd(002579) internal control assurance report
Evaluate the integrity, rationality and effectiveness of the internal control system design related to the financial statements, as well as other procedures we consider necessary. We believe that our assurance work provides a reasonable basis for expressing opinions.
3、 Inherent limitations of internal control
Internal control has inherent limitations, and there is the possibility of misstatement and undetected due to error or fraud. In addition, due to the change of circumstances, the internal control may become inappropriate, or the compliance with control policies and procedures may be reduced. According to the internal control evaluation results, it is speculated that there are certain risks in the effectiveness of internal control in the future.
4、 Assurance opinion
In our opinion, Dalian Demaishi Precision Technology Co.Ltd(301007) in accordance with the basic norms of enterprise internal control and relevant regulations, has maintained effective internal control related to the financial statements in all major aspects on December 31, 2021.
5、 Restrictions on the users and purposes of the report
This report is only for use when Dalian Demaishi Precision Technology Co.Ltd(301007) discloses the annual report and shall not be used for any other purpose. The consequences caused by improper use have nothing to do with the certified public accountants and accounting firms performing the business. We agree that this report, as a necessary document of Dalian Demaishi Precision Technology Co.Ltd(301007) 2021 annual report, shall be submitted together with other materials and disclosed to the public.
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Dahuhezi [2022] Huizhou China Eagle Electronic Technology Co.Ltd(002579) internal control assurance report
(there is no text on this page, which is the signature and seal page of dahuahe Zi [2022] No. Huizhou China Eagle Electronic Technology Co.Ltd(002579) internal control assurance report) Dahua Certified Public Accountants (special general partnership) Chinese certified public accountant:
Chen Jing, Beijing, China Certified Public Accountant:
Meng Qi March 15, 2002
Dalian Demaishi Precision Technology Co.Ltd(301007)
Internal control evaluation report
Dalian Demaishi Precision Technology Co.Ltd(301007) all shareholders:
In accordance with the requirements of the basic norms of enterprise internal control and other laws and regulations, we conducted a self-evaluation on the effectiveness of the internal control of the company (hereinafter referred to as "the company") on December 31, 2021.
1、 Board statement
The board of directors and all directors 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 liabilities for the authenticity, accuracy and completeness of the contents of the report.
It is the responsibility of the board of directors to establish, improve and effectively implement internal control; 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 company's internal control.
The objective of the company's internal control is to reasonably ensure the legal compliance of operation, 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 to achieve the above objectives.
2、 Overall situation of internal control evaluation
The board of directors of the company authorizes the internal audit institution to be responsible for the specific organization and implementation of internal control evaluation, and evaluate the high-risk fields and units included in the evaluation scope.
3、 Basis of internal control evaluation
The purpose of this evaluation report is based on the requirements of the basic norms of enterprise internal control (hereinafter referred to as the "basic norms") and the guidelines for the evaluation of enterprise internal control (hereinafter referred to as the "evaluation guidelines") jointly issued by the Ministry of Finance and other five ministries and commissions of the people's Republic of China, combined with the enterprise internal control system and evaluation methods, and on the basis of daily and special supervision of internal control, Evaluate the effectiveness of the design and operation of the company's internal control as of December 31, 2021.
4、 Scope of internal control evaluation
The scope of internal control evaluation covers various businesses and matters of the company and its affiliated units, focusing on the following high-risk areas: strategic risk, capital risk, market risk, procurement risk, sales risk, etc.
The units included in the scope of evaluation include:
Dalian Demaishi Precision Technology Co.Ltd(301007) , Dalian Dexin Precision Manufacturing Co., Ltd., Dalian Jinhuade precision shaft Co., Ltd.
The businesses and matters included in the evaluation scope include: corporate governance, development strategy, organizational structure, establishment and improvement of internal control system, internal supervision, internal information transmission, information technology level control, human resource management, corporate culture, financial report, capital activities, procurement and payment, sales and collection, production and storage, asset management, contract management Related party transactions, etc.
The internal control of the above businesses and matters covers the main aspects of the company's operation and management, and there is no major omission.
1. Internal environment
(1) Corporate governance
In strict accordance with the requirements of the company law, the articles of association and other relevant laws and regulations, the company has established and improved the corporate governance structure, established and improved the internal management and control system, further standardized the company's operation, improved the level of corporate governance, and actively and effectively safeguarded the fundamental interests of shareholders, management, employees and stakeholders.
The company has established a corporate governance structure composed of the general meeting of shareholders, the board of directors, the board of supervisors and the management. The shareholders' meeting, the board of directors, the board of supervisors and the management have clear rights and responsibilities, checks and balances each other, and operate well, forming a complete, reasonable and effective operation and management framework.
The general meeting of shareholders is the highest power and decision-making body of the company. The articles of association and rules of procedure of the general meeting of shareholders specify the major matters to be considered by the general meeting of shareholders, and clearly explain the functions and powers, convening conditions and methods, voting methods and other aspects of the general meeting of shareholders.
The board of directors is responsible to the general meeting of shareholders. Its members are elected by the general meeting of shareholders, perform their duties in accordance with the articles of association, rules of procedure of the board of directors and other provisions, exercise the power of business decision-making within the specified scope, and be responsible for the establishment, improvement and effective implementation of internal control.
The board of supervisors is composed of three supervisors, and the board of supervisors has a chairman. The chairman of the board of supervisors shall be elected by more than half of all supervisors. The board of supervisors shall supervise the directors, managers and other senior managers of the company to perform their duties in accordance with the articles of association, rules of procedure of the board of supervisors and other provisions.
(2) Organizational structure
According to its own production and operation characteristics and requirements, the company has established functional departments matching the company's management framework system, clearly divided and defined the main responsibilities of each department, and formed a reasonable and effective internal control organization system with mutual cooperation and restriction. The company has established corresponding organizational structure. In addition to the general meeting of shareholders, the board of directors and the board of supervisors, it also has quality management department, planning department, operation Department, equipment department, office, finance department, securities office and other departments, which fully ensures the separation of responsibilities and the effectiveness of operation.
Organization chart of the company:
(3) Social responsibility
Since its establishment, the company has always paid attention to the performance of corporate social responsibility. It is mainly reflected in the following two aspects:
① Tax payment: the company continuously improves its technology R & D capability, develops new products, expands its business scale, and makes contributions to local economic development and taxation;
② Solve employment: enhance the company's ability to absorb employment and create more employment opportunities for the society.
(4) Human resource management
Since its establishment, the company has continuously improved the mechanism of personnel selection, education, retention and employment, and injected a steady stream of vitality and power into the development of the company through personnel training and selection. The company has formulated human resource management systems such as human resource management procedure and attendance system, which have detailed provisions on the processes of employee recruitment, induction, training, post transfer and resignation. With the growth of business performance, the company is also gradually improving the treatment of employees, continuously improving the working environment of employees and paying attention to the health and safety of employees. The company strictly implements the relevant national regulations on social insurance and housing provident fund, and pays five insurances and one fund for the company's employees in time and in full.
2. Risk identification and assessment
Since its establishment, the company has attached great importance to business risk assessment and established an effective risk identification and assessment mechanism. The company focuses on various factors causing risks, accurately identifies internal and external risks related to the realization of control objectives, and evaluates the possibility and impact of risks to ensure the accuracy of risk analysis results, so as to ensure the healthy operation of all businesses of the company.
3. Information and communication control
The company has established a smooth and effective information collection, transmission and feedback system to upload, release and timely feedback, ensure the timeliness and accuracy of transmitting internal control related information to the management, and ensure the effective communication of information within the company and between the company and the outside. The company attaches importance to the collection and sorting of key information in the daily operation and management process to ensure that the information involved in key business links can be effectively kept, which provides sufficient basic data support for the operation effectiveness of the company's internal control system. At the same time, the company has classified important information according to the confidentiality level, and strictly controlled the permission settings such as information use and sharing. The company has established supply chain management system, enterprise mailbox, enterprise work communication wechat group, etc., and made full use of modern information technology to improve the efficiency of information communication. In the process of daily operation, the company realizes information transmission and communication through regular and irregular meetings, work summary, work plan, special report, internal email, contact letter, management system documents and other channels. Each business department communicates with customers and suppliers through e-mail, telephone, fax, field visit, meeting and other forms. 4. Control activities
Combined with risk assessment, the company uses corresponding control measures to control the risk within the tolerable range through the combination of manual control and automatic control, preventive control and discovery control. The company's main control measures include:
(1) Incompatible job separation
For each business link, the company has effectively identified incompatible positions. By setting up the company's system, establishing a reasonable organizational structure and formulating detailed job responsibilities, it is ensured that business approval is separated from the position of business implementation, business implementation is separated from relevant information records, and asset custody is separated from relevant information records
