力量钻石: 内部审计管理制度（2025年7月）

Core Viewpoint - The internal audit management system of Henan Power Diamond Co., Ltd. aims to enhance corporate governance, standardize economic behavior, protect investors' rights, and ensure effective internal control and risk management [1][2]. Group 1: Internal Audit Definition and Objectives - Internal audit work is defined as an independent and objective confirmation and consulting activity regarding the effectiveness of internal control and risk management, the authenticity and completeness of financial information, and the efficiency and effectiveness of business activities [1][2]. - The objectives of internal control include compliance with laws and regulations, improving operational efficiency, safeguarding company assets, and ensuring the authenticity, accuracy, completeness, and fairness of information disclosure [2]. Group 2: Internal Audit Structure and Responsibilities - The company must establish an audit committee under the board of directors, with a majority of independent directors, including at least one accounting professional [2][3]. - The internal audit department is responsible for supervising business activities, risk management, and the authenticity and completeness of financial information, reporting directly to the board's audit committee [3][4]. Group 3: Audit Personnel Qualifications - Internal audit personnel must possess professional knowledge, relevant business capabilities, and good professional ethics, with specific qualifications required for the head of the internal audit department [4][5]. - Auditors are required to maintain independence and must not be under the leadership of the finance department [5][6]. Group 4: Audit Procedures and Reporting - The internal audit department must conduct audits according to established procedures, including notifying the audited entity in advance and documenting findings thoroughly [17][18]. - Internal audit reports must be objective, accurate, clear, and constructive, and should include the audit's purpose, scope, conclusions, and recommendations [20][21]. Group 5: Internal Control Evaluation - The audit committee is responsible for evaluating the effectiveness of internal controls related to financial reporting and must issue an annual self-evaluation report [21][22]. - The internal audit department must report any significant deficiencies or risks in internal controls to the audit committee promptly [20][22].