思特奇: 《内部审计制度》（2025年6月）

Core Viewpoint - The internal audit system of Beijing Siterui Information Technology Co., Ltd. aims to enhance governance structure, standardize economic behavior, improve audit quality, prevent and control risks, and protect investors' rights [3]. Group 1: Internal Audit Structure - The internal audit department is responsible to the board of directors and must report directly to the audit committee when significant issues are discovered [2][3]. - The audit committee consists of at least three non-executive directors, with a majority being independent directors, and is responsible for guiding and supervising the internal audit department [6][4]. - The internal audit department must maintain independence and is not under the financial department's leadership [9][10]. Group 2: Responsibilities of Internal Audit - The internal audit department evaluates the effectiveness of internal controls, the authenticity of financial information, and the efficiency of business activities [3][4]. - It is required to audit significant external investments, asset purchases and sales, external guarantees, related transactions, and the use of raised funds [5][6]. - The internal audit department must report quarterly to the audit committee on the execution of the audit plan and any significant issues found [4][7]. Group 3: Internal Control Objectives - Internal control aims to ensure compliance with laws and regulations, improve operational efficiency, safeguard assets, and ensure accurate and complete information disclosure [3][4]. - The board of directors is responsible for establishing and effectively implementing internal control systems, which must be reviewed and approved by the board [3][4]. Group 4: Audit Procedures and Reporting - Internal audit personnel must document audit evidence clearly and completely, ensuring its sufficiency, relevance, and reliability [6][7]. - The internal audit department must submit an annual audit work plan two months before the end of each accounting year and provide audit reports within two months after the end of each accounting period [7][8]. - The internal audit department is responsible for evaluating the effectiveness of internal controls related to financial reporting and information disclosure [14][15].