东珠生态: 东珠生态环保股份有限公司内部审计制度（2025年7月修订）

Core Points - The internal audit system of Dongzhu Ecological Environmental Protection Co., Ltd. aims to standardize internal audit work, clarify responsibilities, ensure audit quality, and enhance economic efficiency [1][2] - The internal audit is defined as an evaluation activity conducted by internal personnel to assess the effectiveness of internal controls, risk management, and the authenticity of financial information [1][2] - The purpose of internal audit is to promote the establishment of effective internal controls, improve management, mitigate operational risks, and increase company value [1][2] Group 1: General Principles - The internal audit system is established in accordance with national laws and regulations, as well as the company's operational characteristics [2] - The board of directors is responsible for the establishment and effective implementation of internal control systems, which must be approved by the board [2][3] - The internal audit system applies to Dongzhu Ecological Environmental Protection Co., Ltd. and its subsidiaries [2] Group 2: Organization and Authority - The board of directors establishes an audit committee, which must consist of a majority of independent directors, including at least one accounting professional [3][4] - The audit department is responsible for supervising the authenticity and completeness of financial information and internal control systems, reporting directly to the audit committee [3][4] - The audit department must have at least three dedicated personnel to carry out internal audit work [3][4] Group 3: Audit Responsibilities and Content - The audit committee guides and supervises the audit department, meeting at least quarterly to review audit plans and reports [6][7] - The audit department is responsible for developing internal audit work systems, conducting audits on financial activities, and evaluating the effectiveness of internal controls [6][7] - The audit department must report any significant internal control deficiencies or risks to the audit committee [8][9] Group 4: Internal Control Evaluation - The audit department evaluates the effectiveness of internal controls related to financial reporting and information disclosure, focusing on completeness and rationality [8][9] - Any identified internal control deficiencies must be addressed with corrective measures and follow-up reviews [8][9] - The audit department must submit an annual internal control evaluation report to the audit committee [8][9] Group 5: Compliance and Reporting - The audit department must audit significant external investments, asset purchases, and guarantees, ensuring compliance with approval procedures [10][11] - The audit department is required to audit the use of raised funds, ensuring they are used according to the planned investment projects [11][12] - The company must disclose the internal control self-evaluation report and the auditor's report simultaneously with the annual report [14][15]