Beijing Compass Technology Development Co.Ltd(300803) internal control assurance report
Zhitong Certified Public Accountants (special general partnership)
catalogue
Internal control assurance report
Internal control self evaluation report 1-7
Zhitong Certified Public Accountants (special general partnership), 5th floor, set square, No. 22, Jianguomenwai street, Chaoyang District, Beijing, China, 100004
Tel. + 86 10 8566 5588
Fax + 86 10 8566 5120
www.grantthornton. cn.
Internal control assurance report
Zhi Tong Zhi Zi (2022) No. 110a000399 Beijing Compass Technology Development Co.Ltd(300803) all shareholders:
We have accepted the entrustment to verify the confirmation of the board of directors of Beijing Compass Technology Development Co.Ltd(300803) (hereinafter referred to as Beijing Beijing Compass Technology Development Co.Ltd(300803) company) on the effectiveness of internal control related to the financial statements as of December 31, 2021. The responsibility of the board of directors of Beijing Beijing Compass Technology Development Co.Ltd(300803) company is to establish and improve internal control and maintain its effectiveness in accordance with the basic norms of enterprise internal control, and ensure that the attached self-evaluation report on internal control of Beijing Beijing Compass Technology Development Co.Ltd(300803) company truly and completely reflects the internal control related to the financial statements of Beijing Beijing Compass Technology Development Co.Ltd(300803) company on December 31, 2021. Our responsibility is to express opinions on the effectiveness of internal control related to the financial statements of Beijing Beijing Compass Technology Development Co.Ltd(300803) company as of December 31, 2021.
We have carried out the assurance work 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. In the process of assurance, we have implemented other procedures including understanding, testing and evaluating the rationality of internal control design and effectiveness of implementation related to financial statements, as well as other procedures we deem necessary. We believe that our assurance provides a reasonable basis for expressing opinions.
Internal control has inherent limitations, and there is the possibility that misstatement may occur and not be found due to error or fraud. In addition, as changes in circumstances may lead to inappropriate internal control or reduce the degree of compliance with control policies and procedures, it is risky to speculate the effectiveness of internal control in the future according to the internal control assurance results.
We believe that Beijing Beijing Compass Technology Development Co.Ltd(300803) company effectively maintained the internal control related to financial statements established in accordance with the basic norms of enterprise internal control in all major aspects on December 31, 2021.
This assurance report is only for use when Beijing Beijing Compass Technology Development Co.Ltd(300803) company discloses the annual report and shall not be used for any other purpose.
Zhitong certified public accountants China Certified Public Accountants
(special general partnership)
Chinese certified public accountant
Beijing, China January 24, 2002
Beijing Compass Technology Development Co.Ltd(300803) all shareholders:
According to the requirements of the basic norms of enterprise internal control and its supporting guidelines jointly issued by the Ministry of finance, CSRC and other five ministries and commissions, and in combination with the internal control management manual and internal control evaluation manual of the company (hereinafter referred to as the "company"), self evaluate the effectiveness of the company's internal control.
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 this report, and bear individual and joint liabilities for the authenticity, accuracy and completeness 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 operation 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 and management, asset safety, authenticity and integrity of financial reports and relevant information, improve operation efficiency and effect, and promote the realization of the company's development strategy. Due to the inherent limitations of internal control, it can only provide reasonable assurance for the realization of the above objectives.
2、 Overall situation of internal control evaluation
The board of directors is the highest decision-making body of the company's internal control evaluation, which is responsible for organizing, leading and supervising the internal control evaluation, listening to the internal control evaluation report, examining and approving the rectification opinions of internal control defects, and approving the external disclosure of the internal control self-evaluation report. The audit committee is responsible for reviewing the company's internal control, supervising the effective implementation of internal control and self-evaluation of internal control, and coordinating internal control audit and other related matters.
The board of directors of the company authorizes the audit department to be responsible for the specific organization and implementation of the internal control evaluation, evaluate the high-risk fields and units included in the evaluation scope, and prepare the self-evaluation report of the company's internal control.
3、 Basis of internal control evaluation
This internal control evaluation 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, 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 the main businesses of the company and its subsidiaries, focusing on the following high-risk areas: capital activities, sales business, human resources, research and development, equipment procurement, asset management, social responsibility, contract management and accounting information.
The units included in the evaluation scope include: Beijing Compass Technology Development Co.Ltd(300803) and its subsidiaries.
The operations and matters included in the scope of evaluation include:
(I) organizational structure
In accordance with the requirements of the company law of the people's Republic of China, the securities law of the people's Republic of China and relevant regulations and the provisions of the articles of association, the company has established a standardized corporate governance structure, defined the responsibilities and authorities, rules of procedure and working procedures of the board of directors, the board of supervisors and the management, and ensured the separation of decision-making, implementation and supervision to form checks and balances. A special committee on strategy, audit, nomination, remuneration and risk shall be established under the board of directors to support the scientific decision-making of the board of directors. The "three important and one major" matters of the company shall be subject to collective decision-making and approval in accordance with the specified authority and procedures. In combination with the development strategy, business characteristics and internal control requirements, the company reasonably sets up internal institutions, defines responsibilities and authorities, coordinates and restricts each other.
(II) development strategy
The company has put forward annual strategic objectives in terms of industry development, market scale, sales revenue, product brand, R & D and development, talent introduction and training, and built a comprehensive Internet service platform to enhance the competitiveness of the company with listed companies in the same industry by improving management level, strengthening marketing, strengthening brand construction and accelerating product iteration, Promote the continuous growth of sales revenue and profit. The company will strive to be in the forefront of China's industry ranking.
In 2021, the company signed up to participate in the recruitment and selection of investors for bankruptcy reorganization of Wangxin Securities Co., Ltd. up to now, the selection work has not been completed, and there is still uncertainty whether the company can finally become a reorganization investor through selection. If the company is determined as the final reorganization investor, it can make full use of its financial related business experience matching with the securities company in the future, give full play to the business synergy and layout the diversified development of the company's business in the future. (III) human resources
The company has established a human resource management system covering human resource demand plan, key positions and employee recruitment, salary and performance appraisal, business personnel induction training, employee labor relations management and other contents, so as to continuously improve the comprehensive ability and business level of the company's operation and management team, technical backbone team and business marketing team.
The company selects and hires excellent talents through open recruitment, competitive employment and other ways, focuses on the value orientation and sense of responsibility of the candidates, signs labor contracts with employees according to law, and establishes labor employment relations. At the same time, implement the linkage between assessment and salary management to ensure the coordination between salary and contribution.
In order to further establish and improve the company's long-term incentive and restraint mechanism, attract and retain excellent talents, fully mobilize the enthusiasm of the company's middle-level management team and core backbone, effectively combine the interests of shareholders, the company and the personal interests of the core team, and enable all parties to pay common attention to the long-term development of the company, on the premise of fully protecting the interests of shareholders, According to the principle of matching income with contribution, the company has formulated the incentive plan of restricted shares and stock options in 2021.
(IV) social responsibility
Adhering to the business philosophy of "integrity-based", while continuously improving the accuracy and ease of use of Beijing Compass Technology Development Co.Ltd(300803) securities tool software, the company has made it clear that "users must read", "software service risk disclosure", "software user service agreement", "complaint and handling process" and other contents in the "customer service area" and "software marketing" sections of the company's official website, Fully remind the product risks, customer rights and the "six red lines" in the company's prohibited sales behavior, promise to "return goods without reason within 7 days", and make it clear that the behaviors of sales customer service personnel, such as recommending stocks, promising income, financing on behalf of customers, advertising sales in false ways, and contacting customers by non company agent telephone, are illegal sales.
The company's compliance center will not only spot check and monitor the telemarketing process of the sales customer service personnel, but also spot check the telemarketing recording of the sales customer service personnel, and make a telephone return visit to each customer who sells for the first time after confirming that he has purchased the company's software service, inform the customer of his rights, and ask the customer whether the sales customer service personnel have any illegal sales to the customer, Once found, after the investigation is implemented, immediately terminate the labor contract with the responsible sales customer service personnel and refund the customer.
(V) corporate culture
The company has continuously strengthened the construction of corporate culture, adhered to the service tenet of "win-win with customers" and the concept of product research and development, and successively launched many innovative research theories that have a far-reaching impact on China's securities research market, including dealer cost analysis theory, stock market game theory, monsoon theory, value speculation principle and win-win theory. And based on these theories, through strong R & D force, continuously improve the in-depth mining ability of high-end commercial big data. At the same time, after reliable connection with customer applications, investors will eventually form simple, easy-to-use, accurate and efficient analysis products.
The company actively advocates "gratitude for kindness, gratitude and gratitude", "not abandoning the team soul of each partner" and "the sense of responsibility that words must be done and actions must be results". By clarifying the code of employee business behavior, the company guides and standardizes the behavior of all employees, forms the centripetal force of the whole team and promotes the long-term development of the enterprise.
(VI) financial activities
The company establishes the fund management system, determines the use demand and raising of funds in combination with comprehensive budget management, and strictly approves them. For major fund-raising schemes, collective decision-making shall be carried out in accordance with the prescribed authority and procedures.
The investment management of the company implements strict examination and approval procedures, and the selection of investment projects is based on the principle of highlighting the main business. Carry out feasibility study on the investment scheme, focusing on the evaluation of investment objectives, scale, mode, source of funds, risks and benefits. For major investment projects, collective decision-making shall be carried out in accordance with the prescribed authority and procedures. (VII) procurement business
The procurement management system of the company specifies that the procurement methods include public bidding procurement, bid invitation procurement and inquiry procurement. The qualified procurement business shall be purchased according to the specified procurement methods, and adhere to the principles of openness, fairness and transparency.
One of the company's main procurement businesses - market data procurement authorized by major exchanges. Due to the single source, single source procurement is implemented.
The purchase payment management of the company strictly controls the purchase, acceptance and payment process. After reviewing the purchase application, contract, relevant documents and vouchers, approval procedures and other relevant contents, the payment shall be handled in time according to the provisions of the contract. (VIII) asset management
The company's asset management system and equipment management system standardize the management requirements of inventory acquisition, acceptance and warehousing, warehousing, receiving approval and issuance, inventory disposal and other links, and form the restriction and supervision of inventory management through the separation of incompatible posts.
The company's fixed assets related management records list the source, acceptance, place of use, responsible unit and person, operation, maintenance, depreciation, inventory and other related contents of each fixed asset.
The intangible assets management system strengthens the protection and application of the copyright of the company's computer software and promotes the rapid iteration and upgrading of the company's products.
(IX) sales business
The company standardizes the sales management, determines the annual sales plan according to the market change trend, timely adjusts the sales strategy, flexibly uses various strategies and marketing methods such as sales discount and advertising, promotes the realization of sales objectives and continuously improves the market share.
The company has strict sales management. During the sales process, the company prompts product risks, customer rights, sales behaviors prohibited by the company and the promised "return without reason within 7 days" through multiple levels such as sales salesperson and return visit specialist of compliance center. Major sales business
