西典新能: 内部审计制度（2025年6月）

Core Viewpoint - The internal audit system of Suzhou Xidian New Energy Electric Co., Ltd. aims to enhance internal control, improve management, and increase economic efficiency by establishing clear responsibilities and procedures for internal auditing [2][12]. Internal Audit Institution and Personnel - The company has established an internal audit department responsible for supervising the implementation of internal control systems and ensuring the authenticity and completeness of financial information [3][4]. - The internal audit department operates independently and reports to the audit committee, ensuring no interference from the finance department [3][4]. - The head of the internal audit department is a full-time position nominated by the chairman and accountable to the board of directors [3][4]. Responsibilities and Authority of the Internal Audit Department - The internal audit department is tasked with auditing the completeness, legality, and effectiveness of internal control systems, financial reports, and related economic activities [4][5]. - The department must submit an annual audit work plan and report to the audit committee within specified timeframes [5][6]. - The internal audit department has the authority to request relevant financial documents, attend significant management meetings, and report major issues directly to the board of directors [5][6]. Audit Work Procedures - The internal audit process includes obtaining evidence, documenting findings, and communicating with the audited departments [6][7]. - Internal audit personnel must ensure that the evidence collected is sufficient, relevant, and reliable, maintaining clear records of their work [7][8]. Evaluation of Internal Control - The internal audit department is required to evaluate the effectiveness of internal controls annually and report findings to the audit committee [8][9]. - Any significant deficiencies or risks identified during audits must be reported promptly to the audit committee, which may require disclosure to the stock exchange [9][10]. Rewards and Penalties - The internal audit department can recommend rewards for departments or individuals who perform exceptionally well in executing the internal audit system [10][11]. - Violations of the internal audit regulations can lead to disciplinary actions, including economic penalties or criminal charges for serious offenses [10][11].