Xintong Company Code: 286009
Internal control evaluation report in 2021
Bright Oceans Inter-Telecom Corporation(600289) all shareholders:
In accordance with 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 internal control system and evaluation methods of the company (hereinafter referred to as "the company" or "Yiyang Xintong"), 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 Bright Oceans Inter-Telecom Corporation(600289) , Beijing Yiyang ICT Co., Ltd., Yiyang Security Technology Co., Ltd., Beijing modern Tianlong Communication Technology Co., Ltd., Xi'an Yiyang ICT Software Technology Development Co., Ltd., Guangzhou Yiyang Information Technology Co., Ltd. and Chengdu Yiyang ICT 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 is 94.05
The total operating income of the units included in the evaluation scope accounted for 86.68% of the total operating income in the company's consolidated financial statements
3. The main operations and matters included in the scope of evaluation include:
Organizational structure, development strategy, human resources, social responsibility, corporate culture, capital activities, procurement business, asset management, sales business, engineering projects, guarantee business, financial report, comprehensive budget, contract management, internal information transmission, information system, internal supervision, etc. 4. High risk areas of focus mainly include:
Capital risk, asset management risk, sales risk, cost risk, engineering project risk, investment risk, procurement risk, contract management risk, internal information transmission risk and financial report risk, etc. 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 relevant internal regulations of the company. 1. Whether the specific identification standard of internal control defects is adjusted with that of previous years
□ yes √ no
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. 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
Amount of misstatement of profit ≥ 5% of total profit ≤ 3% of total profit ≤ amount of misstatement ＜ 3% of total profit ＜ 5% of total profit
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;
Major defects 2. The certified public accountant found that there were major errors in the current financial report, but the internal control failed to find the errors in the operation process;
3. The supervision of the company's audit committee and internal audit institutions on internal control is invalid.
The combination of one or more important defects, whose severity and economic consequences are lower than those of major defects, but may still cause the company to deviate from the control objectives.
General defects other than the above situations shall be determined according to the degree of influence
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
Amount of misstatement of profit ≥ 5% of total profit ≤ 3% of total profit ≤ amount of misstatement ＜ 3% of total profit ＜ 5% of total profit
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
Major defects 1. Lack of democratic decision-making procedures;
2. Unscientific decision-making procedures of the company;
3. Violation of national laws and regulations;
4. Loss of managers or technicians;
5. Frequent negative news in the media;
6. The results of internal control evaluation, especially major or important defects, have not been rectified;
7. Lack of system control or system failure of important business.
Other situations of important defects other than the above situations shall be determined according to the degree of influence
General defects other than the above situations shall be determined according to the degree of influence
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
According to the above identification standards of internal control defects in financial reporting, the company had major defects in internal control of financial reporting during the reporting period, with a number of 1.
Rectification of internal defects in financial reports as of the reporting basis as of the reporting control major defects description of business areas / whether the correction date is completed or not the issuing date is changed from the plan to whether the rectification is completed or not
change
Major accounting companies in the early stage have been subject to financial management of bank accounts in previous years
Errors, judicial freezing and loss of project personnel, etc
See the attached table for the impact on some items and
Settlement will be made when. 2021 company note
After the real estate operation is on the right track, in order to ensure the public
The company's interests will not be lost for such projects
Centralized settlement has been carried out, and according to the project
The final settlement time will be confirmed in 2021
Recognize revenue and carry forward relevant costs.
In the fourth quarter of 2021, the company conducted self inspection and
A communication with the accounting firm on this matter
After communication, it is adjusted to reach the settleable status
Relevant revenues and costs are recognized annually.
note appended:
Defect rectification / rectification plan
1. After the company found the above defects, the board of directors has corrected the accounting errors at the first time. This error correction of the company involves the project data of some consolidated financial statements of the company in 2020, the first quarter of 2021, the half year of 2021 and the third quarter of 2021. It will not have an impact on the company's total assets, net assets, total profits, net profits and net profits attributable to shareholders of listed companies, nor will it damage the interests of the company and shareholders, It has been deliberated and adopted at the 20th meeting of the 8th board of directors and the 11th meeting of the 8th board of supervisors. For details, the company disclosed on the website of Shanghai Stock Exchange on the same day (www.sse. Com. CN.) And relevant announcements of designated media.
2. Establish and improve the internal control and guarantee system of the company's major business, and continuously investigate and improve the internal control and guarantee functions of the company's major business related matters, so as to establish and improve the internal control and external risk control system of the company, and strive to establish and improve the internal control and guarantee system of the company's major business related departments
3. Strengthen the function of internal audit and supervision. In the future, we will vigorously strengthen the construction of the internal audit department, improve the real-time internal supervision process and prevent the implementation risk of internal control. Take the company's project management, related party transactions, external guarantees, large capital transactions and related party capital transactions as important audit contents, and strengthen the audit and supervision of subsidiaries. 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
None 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
None 2.4 After the above rectification, does the company find that the rectification has not been completed on the benchmark date of the internal control evaluation report
