案例分析题一DH公司是一家在深交所和港交所同时上市的大型国有控股能源企业,公司总部和注册地均在北京。DH公司自2010年1月1日起执行《企业内部控制基本规范》和《企业内部控制配套指引》。2013年3月,某会计师事务所在对DH公司2012年度的内部控制进行评价时,发现如下问题:(1)DH公司董事会设有专门委员会分管战略、审计、薪酬考核等具体工作。其中内部审计部门主要负责审查公司内部控制、监督内部控制的有效实施、实 Case Study Question 1 DH Company is a large state-controlled energy company listed simultaneously on the Shenzhen Stock Exchange and the Hong Kong Stock Exchange. The headquarters and registered offices of the Company are all located in Beijing. Since January 1, 2010, DH Company has implemented the “Basic Norms of Enterprise Internal Control” and the “Guideline for Enterprise Internal Control”. In March 2013, an accounting firm found out the following issues when evaluating DH’s internal control in 2012: (1) DH’s board of directors has special committees in charge of such specific tasks as strategy, audit and remuneration assessment. The internal audit department is mainly responsible for reviewing the internal control of the company and supervising the effective implementation of internal control.