安 纳 达: 内部审计制度（2025年7月）

Core Points - The internal audit system of Anhui Anada Titanium Industry Co., Ltd. aims to strengthen internal control management, standardize audit work, improve audit quality, and ensure legal compliance while protecting investors' rights [1][2][3] - The internal audit is defined as an evaluation activity conducted by internal personnel to assess the effectiveness of internal controls and risk management, the authenticity and completeness of financial information, and the efficiency of business operations [1][2] - The board of directors is responsible for establishing and implementing the internal control system, ensuring the accuracy and completeness of related disclosures [2][3] Internal Audit Structure - The company has established an audit committee under the board of directors, with a majority of independent directors, and the committee is responsible for overseeing the internal audit department [2][3] - A dedicated internal audit department (Audit Department) is set up to handle all audit affairs independently, reporting to the audit committee [2][3] - The audit department must maintain independence and is not to be under the leadership of the finance department [2][3] Responsibilities and Authority - The audit committee guides and supervises the internal audit department, reviews annual audit plans, and coordinates with external audit units [4][5] - The audit department is responsible for evaluating the completeness and effectiveness of internal control systems, auditing financial and economic data, and assisting in establishing anti-fraud mechanisms [4][5] - The audit department has the authority to develop annual audit plans, attend relevant meetings, inspect documents and data, and investigate issues related to audit matters [5][6] Implementation Procedures - The audit department must conduct annual evaluations of internal controls and report findings to the audit committee [7][8] - If significant internal control deficiencies or risks are identified, the audit department must promptly report to the audit committee [8][9] - The audit department conducts timely audits of significant external investments, asset purchases and sales, guarantees, and related transactions [9][10] Information Disclosure - The audit committee issues an annual self-evaluation report on internal controls based on the audit department's findings, which includes the board's declaration of the report's authenticity [15][16] - The company must disclose the internal control self-evaluation report and the auditor's report in its annual report [16][17] Incentives and Accountability - The company establishes mechanisms to evaluate the performance of internal auditors and holds them accountable for significant issues [38][39] - Internal auditors who perform their duties diligently may receive recognition, while those who abuse their power or fail to comply with regulations may face disciplinary actions [40][41]