< SpeedTech:Corporate Governance>
Introduction to the Organization and Operation of Internal Audit
- 1. Organization
- The company’s internal audit department is subordinate to the board of directors. Its main purpose is to inspect and evaluate the effectiveness of the internal control system, measure the efficiency of operations, the reliability of financial statements and compliance with relevant laws and regulations, and provide timely improvement suggestions to ensure that all The system can be continuously and effectively implemented.
- The appointment and dismissal of the internal audit supervisor of the company is approved by the resolution of the board of directors; ” and “Resignation Management Operation” regulations, the evaluation is carried out once a year, and the aforementioned appointment and dismissal, evaluation and salary are signed and reported to the chairman for approval according to the approval process.
- 2. Operation
- Adhering to the spirit of detachment and independence, with an objective and fair standpoint, to perform their duties, and to pay due professional attention. The audit supervisor regularly attends the report of the board of directors.
- Develop an annual audit plan based on the risk assessment results, including items that should be audited every month, and implement the annual audit plan to check the company’s internal control system, and attach working papers and related materials to complete Audit report.
- Fully communicate with the inspected unit on the inspection results of the annual audit items. The deficiencies and abnormalities of the internal control system found in the inspection should be disclosed in the audit report according to the facts, and tracked after the report is reviewed, at least quarterly Make follow-up reports until improvements are made to ensure that relevant units have taken appropriate improvement measures in a timely manner.
- Urge each unit to carry out self-inspection, establish the company’s self-supervision mechanism, and use the evaluation results as the basis for recommending the company’s board of directors and general manager to issue an internal control statement.