Shenzhen Tianyuan Dic Information Technology Co.Ltd(300047)
Internal control assurance report
Dahuhezi [2022] 003912
Dahua Certified Public Accountants (special general partnership)
DaHuaCertifiedPublicAccountants（SpecialGeneralPartnership）
Shenzhen Tianyuan Dic Information Technology Co.Ltd(300047)
Internal control assurance report
(as of December 31, 2021)
Table of contents page I. internal control assurance report 1-2 II. Evaluation report of Shenzhen Tianyuan Dic Information Technology Co.Ltd(300047) internal control system 1-4
Dahua Certified Public Accountants (special general partnership) 12 / F, building 7, No. 16 courtyard, 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] 003912 Shenzhen Tianyuan Dic Information Technology Co.Ltd(300047) 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 evaluation report on internal control prepared by the management of Shenzhen Tianyuan Dic Information Technology Co.Ltd(300047) (hereinafter referred to as Shenzhen Tianyuan Dic Information Technology Co.Ltd(300047) ).
1、 Responsibilities of management
Shenzhen Tianyuan Dic Information Technology Co.Ltd(300047) the management is responsible for establishing and improving internal control and maintaining its effectiveness in accordance with the basic norms of enterprise internal control and relevant regulations, and ensuring that the internal control evaluation report truly and completely reflects the internal control related to the financial statements as of December 31, 2021.
2、 Responsibilities of Certified Public Accountants
Our responsibility is to express assurance opinions on the effectiveness of Shenzhen Tianyuan Dic Information Technology Co.Ltd(300047) 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 Shenzhen Tianyuan Dic Information Technology Co.Ltd(300047) has maintained effective internal control related to financial statements in all material aspects. In the process of assurance, we have implemented other procedures that include understanding, testing and evaluating the integrity, rationality and effectiveness of the internal control system design related to the financial statements, as well as other procedures that we consider necessary. We believe that our Forensics
Dahuhezi [2022] 003912 internal control assurance report
As 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
We believe that Shenzhen Tianyuan Dic Information Technology Co.Ltd(300047) has maintained effective internal control related to the financial statements in all major aspects on December 31, 2021 in accordance with the basic norms of enterprise internal control and relevant regulations.
5、 Restrictions on the users and purposes of the report
This report is only for use when Shenzhen Tianyuan Dic Information Technology Co.Ltd(300047) 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 for Shenzhen Tianyuan Dic Information Technology Co.Ltd(300047) 2021 annual report, shall be submitted together with other materials and disclosed to the public. Dahua Certified Public Accountants (special general partnership) Chinese certified public accountant:
Zhou Junxiang, Beijing, China
Chinese certified public accountant:
Zhang Yanyan March 22, 2002
Shenzhen Tianyuan Dic Information Technology Co.Ltd(300047)
Internal control evaluation report
Shenzhen Tianyuan Dic Information Technology Co.Ltd(300047) all shareholders:
According to the provisions of the basic norms of enterprise internal control and its supporting guidelines and other internal control regulatory requirements (hereinafter referred to as the enterprise internal control normative 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.
1、 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.
2、 Internal control evaluation conclusion
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.
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.
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.
3、 Internal control evaluation
(I) evaluation scope of internal control
According to the risk oriented principle, the company determines the main units, businesses and matters included in the evaluation scope and high-risk areas. The main units included in the evaluation scope include Shenzhen Tianyuan Dic Information Technology Co.Ltd(300047) and its main subsidiaries. The main businesses and matters included in the evaluation scope include: organizational structure, development strategy, human resources, social responsibility, corporate culture, capital activities, procurement business, asset management, sales business, research and development, engineering projects, financial reports, contract management, information systems, etc; The high-risk areas of focus mainly include: foreign investment risk, sales risk, R & D risk, financial reporting risk, human resources risk, technology renewal risk, etc.
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, and there are no major omissions.
(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.
The board of directors of the company distinguished the internal control of financial report from the internal control of non-financial report according to the identification requirements for major defects, important defects and general defects of the enterprise internal control standard system, combined with the factors such as the company's size, industry characteristics, risk preference and risk tolerance, and studied and determined the specific identification standards of internal control defects applicable to the company, which are consistent with the previous years. The identification standards of internal control defects determined by the company are as follows:
1. Identification criteria for defects in internal control over financial reporting
The quantitative criteria for the evaluation of internal control defects in financial reporting determined by the company are as follows:
(1) If one of the following conditions is met, it can be recognized as a major defect:
Impact of project defects
Total potential assets misstated ≥ 1%
Potential misstatement of total revenue or cost ≥ 1% of total operating revenue
(2) If one of the following conditions is met, it can be recognized as an important defect:
Impact of project defects
Potential misstatement of total assets 0.5% ≤ misstatement 1% of total assets
Potential misstatement of total revenue or cost 0.5% of total operating revenue ≤ misstatement 1% of total operating revenue
(3) If one of the following conditions is met, it can be recognized as a general defect:
Impact of project defects
Potential misstatement of total assets 0.5% of total assets
Potential misstatement of total revenue or cost 0.5% of total operating revenue
The qualitative criteria for the evaluation of internal control defects in financial reporting determined by the company are as follows:
Signs of significant defects in internal control over financial reporting include:
(1) Invalid control environment;
(2) The company's directors, supervisors and senior managers commit fraud and cause heavy losses and adverse effects to the enterprise;
(3) The certified public accountant 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) Major defects that have been found and reported to the management have not been corrected within a reasonable time;
(5) The internal control supervision of the company by the audit committee and the internal audit department is invalid.
Signs of significant defects in internal control over financial reporting include:
(1) Failure to select and apply accounting policies in accordance with GAAP;
(2) Failure to establish anti fraud procedures and control measures;
(3) There are individual or multiple defects in the process of financial reporting, which do not meet the identification standard of major defects, but affect the authenticity and accuracy of financial reporting.
General defects refer to other control defects other than the above major defects and important defects.
2. 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:
(1) If one of the following conditions is met, it can be recognized as a major defect:
Impact of project defects
Potential loss of total assets ≥ 1% of total assets
Potential loss of total revenue or cost ≥ 1% of total operating revenue
(2) If one of the following conditions is met, it can be recognized as an important defect:
Impact of project defects
Potential loss of total assets total assets 0.5% ≤ loss 1% of total assets
Potential loss of total revenue or cost 0.5% of total operating revenue ≤ loss 1% of total operating revenue
(3) If one of the following conditions is met, it can be recognized as a general defect:
project
