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焰或是第6位。相比之下，董事长或实控人被查的案例更多一些。据吴刚梁观察，近年来 A 股公告留置的董秘，其违法违规行为多集中在财务造假、信息披露违规、关联交易非公允等领域，多与合规内控有关，而不一定是个人贪腐问题，但给公司带来的风险不容小视。吴刚梁进一步分析，上市公司的董事长虽然对信息披露事务管理承担首要责任，但董秘负责组织和协调公司信息披露事务，而且掌握公司内控流程的关键节点，比董事长更贴近日常治

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