嘉化能源: 内部审计管理制度（2025年8月）

Core Viewpoint - The internal audit management system of Zhejiang Jiahua Energy Chemical Co., Ltd. aims to standardize internal audit practices, enhance operational compliance, mitigate risks, and ensure reliable information disclosure to protect the rights of shareholders [1][2]. Group 1: General Principles - The internal audit is defined as an independent and objective evaluation of the company's business activities, internal controls, risk management, and financial information to promote governance and value enhancement [1]. - Basic principles of internal audit include independence, legality, factual accuracy, objectivity, integrity, and confidentiality [1]. Group 2: Organization and Personnel - The audit committee, composed of three directors including at least two independent directors with accounting expertise, oversees the audit department [2]. - The audit department operates independently under the guidance of the audit committee, ensuring the integrity and completeness of financial information and internal controls [2][3]. - Internal auditors must possess relevant professional knowledge and skills, and are required to undergo regular training to maintain audit quality [3]. Group 3: Responsibilities and Authority - The audit department is responsible for evaluating the effectiveness of internal controls, auditing financial and economic data, and monitoring compliance with laws and regulations [5]. - The audit committee supervises the audit department and requires it to submit annual audit plans and reports [5][6]. - The audit department has the authority to access necessary documents, conduct on-site investigations, and recommend accountability for audit-related issues [7][8]. Group 4: Implementation Procedures - The internal audit process includes defining the audit scope, conducting tests, and communicating findings with the audited units [9]. - Audit reports summarize the audit findings and provide recommendations for improving business activities and internal controls [10]. Group 5: Archive Management - The audit department must establish audit archives for all audit activities, ensuring that evidence collected is sufficient, relevant, and reliable [12][13]. - Audit archives are to be maintained for ten years, with borrowing subject to approval procedures [13].