Guoyuan Securities Company Limited(000728)
About Chacha Food Company Limited(002557)
Verification opinions on self-evaluation report of internal control in 2021
Guoyuan Securities Company Limited(000728) (hereinafter referred to as " Guoyuan Securities Company Limited(000728) " or "sponsor") continuously supervises the sponsor as Chacha Food Company Limited(002557) (hereinafter referred to as " Chacha Food Company Limited(002557) " or "company"), In accordance with the requirements of relevant laws and regulations such as the measures for the administration of securities issuance and listing recommendation business, the Listing Rules of Shenzhen Stock Exchange, the self regulatory guidelines for listed companies of Shenzhen Stock Exchange No. 1 - standardized operation of listed companies on the main board, and the self regulatory guidelines for listed companies of Shenzhen Stock Exchange No. 13 - recommendation business, the self-evaluation report on internal control in Chacha Food Company Limited(002557) 2021 was verified, The details of verification are as follows:
1、 Verification work carried out by the recommendation institution
The recommendation institution consulted the company's internal control system related to financial reports, information disclosure, insider trading and other matters; Consult the documents of the third meeting of the company and the internal audit report; Interview with relevant personnel of the company and verify the internal control evaluation report issued by the board of directors on the basis of reasonable evaluation of the integrity, rationality and effectiveness of the company's internal control.
2、 Internal control evaluation conclusion
According to the identification of major defects in the company's internal control over financial reporting, on the benchmark date of the internal control evaluation report, the company has no major defects in the internal control over financial reporting. 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 is no significant change in internal control that has a substantial impact on the evaluation conclusion of internal control between the benchmark date of the internal control evaluation report and the date of issuance of the internal control self-evaluation report.
The establishment and implementation of the company's internal control system comply with relevant laws and regulations and the normative requirements of the securities management department for the management of the internal control system of listed companies. The control system is effective in all major aspects.
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 the company and its subsidiaries. The total assets of the units included in the evaluation scope account for 100% of the total assets in the company's consolidated financial statements, and the total operating revenue accounts for 100% of the total operating revenue in the company's consolidated financial statements.
The main businesses and matters included in the evaluation scope include: governance structure, organization, human resources, corporate culture, capital activities, procurement business, asset management, sales business, guarantee business, investment management, budget management, financial management, contract management, subsidiary management, information disclosure, internal audit and other key business processes. Key internal control systems mainly include: raised funds, financial management, sales collection and purchase payment, external guarantee, related party transactions, product quality and safety, subsidiary management, information disclosure, R & D control activities, human resource management control, information communication management, etc.
The company has necessary control policies and procedures for its main business activities. The management has clear objectives in budget, profit and other financial and operating performance. The company has clear records and communication on these objectives, and actively monitors them.
The high-risk areas of focus mainly include capital activity risk, raw material procurement risk, sales management risk, asset management risk, accounting information risk, investment 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 has gradually established and improved its internal control system in accordance with the requirements of relevant laws, regulations and rules, such as the company law, the accounting law, the accounting standards for business enterprises, the basic norms of enterprise internal control, the stock listing rules of Shenzhen Stock Exchange, the self regulatory guidelines for listed companies of Shenzhen Stock Exchange No. 1 - standardized operation of listed companies on the main board, and in combination with the actual situation of the company, The design and provisions of relevant systems are reasonable and effective. The operation and management of the company has clear authorization and audit procedures, and relevant departments and personnel can strictly follow and implement various systems.
The identification of internal control defects is based on daily supervision and special supervision, combined with the annual evaluation work, and according to the evidence obtained from the on-site test, the internal control defects are identified according to the degree of impact and the probability of risk occurrence, from large to small: major defects, important defects and general defects. In addition, according to the causes of defects, that is, whether there are control activities necessary to achieve control objectives, and whether scientific and reasonable control activities have not been properly implemented, they are divided into design defects and implementation defects. The board of directors of the company studied and determined the specific identification standards of internal control defects applicable to the company in combination with factors such as the company's scale, industry characteristics, risk preference and risk tolerance, and maintained the consistency with previous years.
(III) identification and of internal control defects
1. Identification and rectification of internal control defects in financial reporting
According to the identification standard of internal control defects in financial reporting, the company has no major defects and important defects in internal control of financial reporting during the reporting period.
2. Identification and rectification of internal control defects in non-financial reporting
According to the identification standard of internal control defects in non-financial reports, no major defects and important defects in the company's internal control over non-financial reports were found during the reporting period.
4、 Description of other major matters related to internal control
The company has no explanation of other major matters related to internal control.
5、 Verification opinions of the recommendation institution
After verification, the sponsor believes that as of the date of issuance of this verification opinion, Chacha Food Company Limited(002557) current internal control system meets the requirements of relevant laws and regulations and normative documents, and the 2021 internal control self-evaluation report issued by the board of directors of the company is in line with the actual situation of the company.
(no text below)
(there is no text on this page, which is the signature page of Guoyuan Securities Company Limited(000728) verification opinions on Chacha Food Company Limited(002557) 2021 annual internal control self-evaluation report)
Sponsor representative (signature):
Sun Bin, Wang Gang
date
