仙鹤股份: 仙鹤股份有限公司内部审计管理制度（2025年8月修订）

Core Viewpoint - The internal audit management system of Xianhe Co., Ltd. aims to strengthen internal supervision and risk control, ensuring compliance with relevant laws and regulations while enhancing the effectiveness of internal audits [1][2]. Group 1: General Provisions - The internal audit system is established to enhance internal supervision and risk control based on various laws and regulations [1]. - The scope of the internal audit includes the company, its subsidiaries, and significant equity investees [1]. Group 2: Internal Audit Department Structure - The audit department is established under the board of directors and is responsible for reporting to the audit committee [2][4]. - The audit department must maintain independence and is not to be under the financial department's leadership [4]. Group 3: Responsibilities of the Audit Department - The audit department is responsible for evaluating the effectiveness of internal controls, financial information, and compliance with laws [6][11]. - The audit committee supervises and evaluates the internal audit work, including reviewing annual plans and reports [6][11]. Group 4: Internal Audit Work Content - Internal audit work includes financial audits, internal control audits, and special audits related to specific business matters [10][16]. - The audit department must conduct audits on significant transactions, including fundraising, asset purchases, and related party transactions [12][13]. Group 5: Audit Procedures and Documentation - The internal audit process involves planning, executing audits, and reporting findings to management and the audit committee [15][16]. - Audit documentation must be maintained for at least ten years, ensuring proper management and accessibility [26][27]. Group 6: Internal Control Evaluation - The audit department is responsible for the organization and implementation of internal control evaluations, which are reported to the board and disclosed publicly [29][30]. - The board must address any significant deficiencies in internal controls identified by external auditors [30][31].