协鑫集成: 内部审计制度（2025年6月）

General Principles - The internal audit system aims to enhance the quality of internal audit work, prevent and control company risks, and protect investors' rights [1][2] - Internal audit is defined as an independent and objective confirmation and consulting activity that evaluates the appropriateness and effectiveness of business activities, internal controls, and risk management [1][2] Internal Audit Organization and Personnel - The company establishes an audit committee under the board of directors, composed of directors who are not senior management, with a majority being independent directors [6] - The internal audit department is responsible for daily audit work and must report significant issues directly to the audit committee [7][8] - The internal audit personnel must possess relevant theoretical knowledge and professional capabilities in auditing, accounting, and financial management [4][5] Responsibilities and Authority - The audit committee guides and supervises the internal audit department, reviews the annual internal audit work plan, and reports to the board on audit progress and significant issues [5][6] - The internal audit department is responsible for evaluating the effectiveness of internal control systems and auditing financial and economic activities for legality and compliance [5][6] Internal Audit Work Procedures - The internal audit department determines audit projects based on the company's specific situation and annual audit plan [20] - Audit notifications must be sent to the audited parties three days prior to the audit, requiring them to prepare necessary materials [21] - The internal audit team must document audit evidence clearly and completely in work papers [32] Implementation of Internal Audit Work - The internal audit department submits the next year's audit work plan and the previous year's audit report to the audit committee within two months after the end of each accounting year [29] - The internal audit department must conduct quarterly audits of the use of raised funds and report on their authenticity and compliance [36] - Any significant internal control deficiencies discovered during audits must be reported to the audit committee promptly [38] Rewards and Penalties - The company rewards departments and individuals who achieve significant results in executing the internal audit system [44] - Violations of the internal audit system may lead to internal penalties or economic sanctions, depending on the severity of the actions [45][46] Supplementary Provisions - The internal audit system becomes effective upon approval by the board of directors [47] - Any matters not covered by this system will be executed according to relevant national laws and regulations [48]