Hna Investment Group Co.Ltd(000616) independent director
Negative opinion on internal control issued by independent accounting firm
Dahua Certified Public Accountants (special general partnership) audited the effectiveness of the internal control over the financial report of Hna Investment Group Co.Ltd(000616) (hereinafter referred to as "HNA investment" or "the company") on December 31, 2021, and issued the internal control audit report dhneizi [2022] No. 000288. The internal control audit report issued a negative opinion on the effectiveness of the company's internal control.
1、 "Matters leading to negative opinions" in the internal control audit report and the impact of the internal control audit report on the effectiveness of internal control
A material defect is a control defect or a combination of multiple control defects existing in internal control that may lead to the failure to prevent, detect and correct the material misstatement of the financial statements in a timely manner.
(I) failure to perform procedures to provide guarantee for related parties
HNA investment company provided guarantee for related parties. In the process of external guarantee, HNA investment company failed to perform the approval procedures of the company's internal control system, the decision-making procedures of related transactions and timely information disclosure, which violated the company's internal control regulations such as external guarantee management system, related transaction management system and information disclosure management measures. HNA fails to find or correct the above-mentioned major investment violations in time. As of December 31, 2021, HNA investment company has not completed the rectification of the above major defects.
(II) foreign investment management
As of December 31, 2021, HNA investment company has not obtained the audit report, evaluation report and other necessary materials of the atomic enterprise Dalian Zhongcheng cultural industry development partnership (limited partnership) (hereinafter referred to as "Dalian Zhongcheng"), which makes it impossible to measure and report the corresponding long-term equity investment. HNA investment company has not been able to design reasonable internal control and effectively implement it in foreign investment management, which has major defects.
Effective internal control can provide reasonable guarantee for the authenticity and integrity of financial reports and relevant information, and the above major defects make HNA investment company's internal control lose this function.
The management of HNA investment company has identified the above major defects and included them in the enterprise internal control evaluation report. These deficiencies are fairly reflected in all material aspects. In the audit of the 2021 financial statements of HNA investment company, we have considered the impact of the above major defects on the nature, timing and scope of the audit procedures.
2、 Opinions of the board of directors of the company
The board of directors of the company agrees with the opinions of Accountants in the internal control audit report. The management of the company has identified the above major defects and included them in the enterprise internal control evaluation report. These deficiencies are fairly reflected in all material aspects. In the audit of the 2021 financial statements of HNA investment company, the accountant has considered the impact of the above major defects on the nature, timing and scope of the audit procedures.
3、 Opinions of independent directors of the company
There were significant defects in the company's internal control in 2021. As an independent director of the company, we attach great importance to the problems reflected in this internal control report. At present, we are urging the company's management to take practical measures and measures to solve the above problems, effectively resolve risks, safeguard the company's rights and interests to the greatest extent, protect the interests of small and medium-sized investors, and timely fulfill the obligation of information disclosure in strict accordance with relevant regulations. The company is required to comprehensively strengthen internal control, continue to carry out in-depth internal self inspection and rectification, conduct comprehensive self inspection and rectification from the aspects of internal control system construction, personnel management and internal control implementation, and sort out the existing systems to find out omissions and make up for deficiencies. In strict accordance with the basic norms of enterprise internal control and other provisions, improve and implement various systems, comprehensively strengthen control, and ensure that the company maintains effective internal control in all major aspects. At the same time, please strengthen the post investment management of the company's investment projects.
Independent directors: Ma Fei, Ma Hongtao, Ni Bingming April 28, 2002
