中再资环: 中再资环内部审计制度（2025年第一次修订）

General Principles - The internal audit system of Zhongzai Resources Environment Co., Ltd. aims to standardize internal audit work, promote the achievement of company development goals, and protect the legitimate rights and interests of investors [1][2] - The audit department operates under the direct leadership of the board of directors and conducts independent internal audits in accordance with national laws and regulations [1][2] Audit Responsibilities and Authority - The audit department is responsible for various audits, including the implementation of national policies, financial audits, internal control audits, and the supervision of audit findings [4][12] - The audit department has the authority to request relevant documents, participate in meetings, and investigate issues related to audit matters [13][4] Audit Procedures - The internal audit process includes project initiation, preparation of audit plans, formation of audit teams, and conducting audits through various methods such as interviews and document reviews [16][17][18] - Audit reports must be submitted to the audit department, which will review and report findings to the board of directors [8][9] Utilization of Audit Results - The main responsible person of the audited unit is accountable for rectifying issues identified in audits and must report the results to the audit department [22][23] - The audit department collaborates with other internal supervisory bodies to enhance the application of audit results [24][25] Guidance and Supervision - The audit department is responsible for guiding and supervising the internal audit work of the company and its subsidiaries [27][28] - The audit department will provide training and support to internal audit personnel to improve their professional capabilities [29] Accountability - The audit department can recommend corrective actions against units that refuse to cooperate with audits or fail to rectify identified issues [30] - Internal auditors are subject to disciplinary actions for failing to adhere to regulations or for misconduct [31][32]