ST长方: 内部审计管理制度（2025年8月）

Core Viewpoint - The internal audit management system of Shenzhen Changfang Group Co., Ltd. aims to standardize internal audit work, enhance audit quality, clarify the responsibilities of auditors, and protect the legitimate rights and interests of investors [2]. Group 1: General Principles - 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 and completeness of financial information [2]. - The internal audit department must maintain independence and should not be under the leadership of the finance department [3]. - All internal departments and subsidiaries must cooperate with the internal audit department in fulfilling its responsibilities [2][3]. Group 2: Internal Audit Organization and Personnel - The company establishes an audit committee under the board of directors, composed entirely of directors who are not senior management, with independent directors making up more than half [3]. - The audit department is responsible for supervising and inspecting the company's business activities, risk management, internal controls, and financial information, reporting directly to the audit committee [3][4]. - The audit department must have a dedicated head and staff, with the head being nominated by the audit committee and appointed by the board of directors [4]. Group 3: Responsibilities and Requirements of Internal Audit - The audit committee guides and supervises the internal audit work, reviews the annual audit plan, and coordinates with external audit units [6][7]. - The audit department is responsible for evaluating the completeness and effectiveness of internal control systems and the legality and authenticity of financial data [7][8]. - The audit department must report at least quarterly to the board or audit committee on the execution of the audit plan and any issues discovered [7]. Group 4: Audit Procedures - The audit department must conduct checks on monetary funds' internal control systems at least quarterly, focusing on authorization procedures for large non-operating expenditures [9]. - The audit department is required to submit an internal audit report at least once a year to the board or audit committee [10]. - The audit committee must oversee the audit department's checks on high-risk investments and significant financial transactions at least semi-annually [10]. Group 5: Utilization of Audit Results - The company must establish a mechanism for rectifying issues identified during audits, with the main responsible person for rectification being the head of the audited unit [16]. - The internal audit results and rectification status are important criteria for evaluating personnel and making related decisions [16]. - Any significant violations or criminal issues identified during audits must be reported to the relevant authorities for legal action [16]. Group 6: Rewards and Penalties - The company will evaluate the performance of internal auditors and reward those who fulfill their duties effectively [17]. - Internal auditors who abuse their power or fail to perform their duties may face disciplinary actions, including criminal prosecution if necessary [17][18]. - The company will hold relevant departments accountable for obstructing audit work or failing to provide necessary materials [18].