關於康寧 公司基本資料 產品事業部 國際醫療事業部 長照醫療事業部 第二人生 新聞媒體 聯絡我們 合作夥伴 投資企業 投資人專區 公益專欄 兩岸健管照護培訓系統 購物車 北投健康管理醫院 台北星盒青年旅館
KnB 康寧生醫
ofKn Bioscience Co., Ltd.
青春、快樂、美麗

內部稽核

內部稽核 Internal Audit

內部稽核之目的 Internal audit purposes

 

1.

強化內部控制環境

Structured Environment

2.

提昇效率降低風險

Risk Reduction

3.

事前稽核防患未然

Preventive Measure

4.

確保經營符合法令

Laws Compliance

5.

協助公司目標達成

Achieve Business Objectives

6.

提供公司及關係企業多元化之服務

Professional Advice

內部稽核組織 Internal audit organization

 

本公司稽核室隸屬於董事會,設置稽核主管1人,稽核主管之任免係經董事會同意。

Internal Audit reports to the Board of Directors, independently performs the duties of internal audit. The department is comprised of an audit manager.

內部稽核之範圍 Internal audit scope

 

公司各單位、所屬門市及子公司之營利或非營利之所有活動,稽核事務內容除依公司營運項目歸類共計十二項作業循環外,另針對主管機關所頒布的相關法令進行稽查。

The charter of Internal Audit is to review the internal controls in the company's processes and to report on those controls with respect to the adequacy, effectiveness, and efficiency of their design as well as their actual functioning on day-to-day basis. All parts of the company and its subsidiaries are open for review by Internal Audit.

內部稽核之運作 Internal audit operation

 

1.

本公司依據金管會頒布之「公開發行公司建立內部控制制度處理準則」訂定本公司之「內部控制制度」、「內部稽核實行細則」及「自行檢查作業程序及方法」並執行之。

The design and operation as well as the Audit of Internal Control System follow the Regulations for the Establishment of Internal Control System by Public Companies and other related regulations. y-to-day basis. All parts of the company and its subsidiaries are open for review by Internal Audit.

2.

稽核工作主要是依據董事會通過的稽核計畫執行,該稽核計畫係依據風險評估而擬訂,另視需要執行專案稽核。

Internal auditors shall formulate annual audit plans based on the results of the risk assessment.

3.

內部稽核作業完成後,編製稽核報告呈董事長(或其授權人)核閱,如有發生缺失或異常事項時,即提出建議並協調單位改善,並定期跟催改善情形。

Internal auditors shall faithfully disclose in audit reports any defects and irregularities discovered in the internal control system, after having presented the reports, follow up on the matter, preparing follow-up reports on a regular basis to ensure that the relevant departments have taken appropriate corrective actions in a timely manner as a basis for performance evaluation.

4.

稽核報告及缺失改善情形除定期呈董事長(或其授權人)核閱外,另送獨立董事(即審計委員)查閱,且於董事會及審計委員會中報告。

After having presented the audit and follow-up reports, internal auditors shall submit the same for review by the supervisors by the end of the month following the completion of the audit. Any material violation or likelihood of material damage to the company shall be promptly reported to the supervisors.

5.

稽核室每年進行公司各單位及子公司自行檢查報告之覆核,併同所發現之內部控制缺失及異常事項改善情形,提供董事會及總經理作為評估整體內部控制制度有效性及出具內部控制制度聲明書之依據。

The self-inspection reports of departments and subsidiaries shall be reviewed by audit center. These reports, combined with the corrections of any deficiencies or irregularities of the internal control system discovered by the internal auditors, will be the main references for the Board of Directors and the General Manager in evaluating the overall effectiveness of the internal control system and issuing the Internal Control System Statement.

 

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