First, there is no internal audit institution, and internal supervision, one of the five elements of internal control, has not been established accordingly, which can not guarantee the effectiveness of internal control and identify the corresponding risks when internal control changes.
Secondly, in the aspect of asset management, the situation that personal accounts replace corporate accounts brings great risks. This provides opportunities for fraud, and there may be risks such as misappropriation of assets. According to the company's self-evaluation report, the risk definitely exceeds its own quantitative standard, which is a major defect to some extent.
Third, in the internal control of non-financial reporting, the major asset reorganization of enterprises violates the regulations of regulatory agencies and has received relevant warning documents. The impact of this incident is predictable and quantifiable, so it is also a major defect to some extent.
On the other hand, according to the Audit Guidelines for Internal Control of Enterprises, ST biochemical self-evaluation report actually points out the first two defects by using the results of enterprise self-evaluation in the audit process of certified public accountants.
Take the initiative to say that I have a problem, and an independent third party will say that you are fine? I can only say that you are right. You said' almost', and I'll add one more thing, blabla.