【正确答案】正确答案：(1)管理和监督的基础不足。表现为董事会和管理层的分工不明确，总经理权力过大，凌驾于董事会之上。关键职位的人选、所有并购、资本支出等重大决策应由董事会承担的职责被总经理拿走。 (2)董事会构成不合理，董事会成员共7名，5名都是执行董事，不符合董事会成员大部分都应该是独立董事的要求。此外，还有两名董事是总经理的亲戚，妨碍了董事会的独立决策。 (3)内部审计部门负责人的任命应由审计委员会批准，而不是由总经理指定。 (4)内部审计部门的独立性存在问题。主要表现为：内审部门负责人不应由财务部经理兼任，这会妨碍内审部门的独立性。内部审计部门也不应向总经理汇报工作，而应向审计委员会或董事会汇报。内部审计部门应独立于外部审计师。 English answers： (1)The basis of supervision and management is not．solid． The division of power between Board and management is not clear． The managing director has too much power than the board．All major decisions such as choice of key personnel and merger expendi—ture are made by managing director but they are actually board’S responsibility． (2)Board composition is unreasonable．There are 7 board members．5 out of whom are executive directors．It does not meet the requirements that the majority of Board members are independent directors．In addition，there are two directors who are General Manager’s relatives，hindering independent decision—making by the Board． (3)Appointment of the head of internal audit shall be approved bv Audit committee，rather than specified by the General Manager． (4)There is an issue of independence in the internal audit department．Main evidence：head of internal audit position should not be taken by the finance manager，which would compromise the independence of the internal audit department．Internal audit department should not report to General Manager but tO the Audit Committee or the Board．Internal audit function should be independent from the external auditors．