晶澳科技: 内部审计管理制度（2025年6月）

Core Viewpoint - The internal audit management system of JA Solar Technology Co., Ltd. aims to standardize and ensure the quality of internal audit supervision, enhancing internal control management and promoting operational efficiency [2][3]. Group 1: Internal Audit Objectives and Scope - The internal audit includes monitoring the operation of internal control systems, examining accounting records and related assets, overseeing budget execution, and evaluating the effectiveness of significant economic activities [2][3]. - The internal audit department is responsible for establishing and implementing internal control systems and ensuring the authenticity and completeness of financial information [3][4]. Group 2: Audit Committee and Department Structure - An audit committee is established under the board of directors to supervise and evaluate the internal audit work, while the internal audit department is tasked with checking the internal control system and financial information [3][5]. - The internal audit department must have at least two dedicated audit personnel, and the head of the department is nominated by the audit committee and appointed by the board [3][4]. Group 3: Responsibilities and Authority of the Audit Committee - The audit committee guides and supervises the establishment and implementation of the internal audit system, reviews the annual internal audit work plan, and ensures the execution of the internal audit plan [5][6]. - The committee is responsible for reporting the progress and quality of internal audit work to the board, as well as coordinating with external audit units [5][6]. Group 4: Internal Audit Department Responsibilities - The internal audit department evaluates the completeness and effectiveness of internal control systems across the company and its subsidiaries, audits financial and economic data for legality and compliance, and assists in establishing anti-fraud mechanisms [6][8]. - The department must report at least quarterly to the audit committee on the execution of the internal audit plan and any issues discovered [6][8]. Group 5: Audit Procedures and Requirements - The internal audit process includes determining annual audit priorities, drafting audit plans, and conducting audits through document reviews and investigations [8][9]. - Audit evidence must be sufficient, relevant, and reliable, and all findings should be documented in audit working papers [9][10]. Group 6: Information Disclosure and Reporting - The board must issue an annual self-evaluation report on internal controls based on the internal audit department's evaluation report, which includes details on control deficiencies and corrective measures [11][12]. - The internal audit department is required to submit its annual work plan and report to the audit committee within specified timeframes [8][12]. Group 7: Rewards and Penalties - The internal audit department can recommend rewards for departments or individuals who comply with regulations and achieve significant results [13][14]. - Conversely, it can propose administrative penalties for those who obstruct audit processes or fail to provide necessary documentation [13][14].