吉宏股份: 厦门吉宏科技股份有限公司内部审计制度（2025年6月）

Core Viewpoint - The internal audit system of Xiamen Jihong Technology Co., Ltd. aims to standardize internal audit work, enhance quality, protect investor rights, and promote sustainable development of the company [1]. Group 1: General Principles - The internal audit system is established to ensure compliance with laws and regulations, improve operational efficiency, safeguard assets, and ensure accurate information disclosure [1]. - The internal audit refers to evaluations conducted by internal personnel on the effectiveness of internal controls, risk management, and the authenticity of financial information [1]. Group 2: Internal Audit Organization and Personnel - The company has established an audit committee under the board of directors, with a majority of independent directors, including at least one accounting professional [3]. - The internal audit department operates independently and is responsible for supervising the authenticity of financial information and the implementation of internal control systems [3][4]. - The internal audit department must have at least three dedicated audit personnel and a designated head [4]. Group 3: Responsibilities and Requirements - The audit committee guides and supervises the internal audit department, reviews annual audit plans, and reports on audit progress and significant issues to the board [5]. - The internal audit department is responsible for evaluating the completeness and effectiveness of internal control systems and auditing financial and economic data for legality and authenticity [5][6]. Group 4: Audit Procedures - The internal audit department must conduct comprehensive audits of financial activities quarterly and report findings to the audit committee [9]. - Audit evidence must be sufficient, relevant, and reliable, with clear documentation of the audit process [7]. Group 5: Information Disclosure - The audit committee must issue an annual self-evaluation report on internal controls based on the internal audit department's findings [37]. - The company must disclose the internal control self-evaluation report and any audit reports from external auditors alongside the annual report [40].