井松智能: 合肥井松智能科技股份有限公司内部审计制度（2025年5月）

Core Viewpoint - The internal audit system of Hefei Jingsong Intelligent Technology Co., Ltd. aims to standardize internal audit work, clarify responsibilities, ensure audit quality, and enhance operational management and economic efficiency [1][2]. Group 1: Internal Audit Objectives and Responsibilities - Internal audit is defined as an evaluation activity conducted by the internal audit department to assess the effectiveness of internal controls, risk management, and the authenticity and completeness of financial information [1][2]. - The purpose of internal audit is to promote the establishment and improvement of internal controls, effectively control costs, improve management, mitigate operational risks, and increase company value [1][2]. - The board of directors is responsible for the establishment and effective implementation of the internal control system, ensuring the accuracy and completeness of related information disclosures [2][3]. Group 2: Internal Audit Structure - The company has established an audit committee under the board of directors, with a majority of independent directors, including at least one accounting professional [2][3]. - An audit department is set up under the audit committee to supervise the implementation of internal control systems and the authenticity of financial information [2][3]. - The audit department must maintain independence and should not be under the leadership of the finance department [2][3]. Group 3: Audit Procedures and Reporting - The audit department is required to submit an annual internal audit work plan and report to the audit committee within specified timeframes [6][7]. - Internal audits should cover all operational aspects of the company, including sales, procurement, inventory management, and financial reporting [6][7]. - Audit reports must be submitted to the appropriate management level of the audited unit, which is required to implement corrective measures within a specified timeframe [7][8]. Group 4: Information Disclosure and Evaluation - The company must disclose the internal control evaluation report and the internal control audit report alongside the annual report [11][12]. - If significant internal control deficiencies are found, the company must disclose specific details in the governance section of the annual report [12][13]. - The audit committee is responsible for providing written evaluations of the effectiveness of internal controls based on the reports submitted by the audit department [10][11].