北新路桥: 内部审计制度修订（2025年8月制定）

Core Points - The internal audit system of Xinjiang Beixin Road and Bridge Group Co., Ltd. aims to standardize internal audit work, clarify responsibilities and powers of the internal audit institution and personnel, and enhance the supervisory function of internal audits to protect the legitimate rights and interests of the company and its shareholders [1][2] Chapter Summaries Chapter 1: Audit Purpose - The internal audit is designed to ensure compliance with laws and regulations, improve corporate governance, and promote effective internal controls [1] Chapter 2: Audit Scope and Basis - The audit applies to the headquarters and all subsidiaries, departments, and any other matters deemed necessary by the board [2] - The audit is based on national laws, company regulations, and operational guidelines [2] Chapter 3: Audit Institution and Personnel - The audit department is responsible for overseeing the authenticity and completeness of financial information and internal control systems [3] - Internal auditors must possess relevant professional knowledge and adhere to ethical standards [3][4] Chapter 4: Audit Responsibilities and Powers - The audit committee organizes and implements audits, ensuring that audit results are reliable for performance evaluations [4][5] - Auditors have the authority to request necessary documents and investigate issues within the audited units [6][7] Chapter 5: Work Procedures - The audit department must prepare an annual audit plan and report findings to the board [8][9] - Auditors must maintain confidentiality and document their findings accurately [9][10] Chapter 6: Audit Archive System - Audit records must be managed according to legal requirements, ensuring their integrity and security [11][12] Chapter 7: Rewards and Penalties - The audit department can recommend rewards for compliant behavior and impose penalties for violations of company policies [12][13] Chapter 8: Supplementary Provisions - The internal audit system is subject to relevant laws and regulations, and any amendments must be approved by the board [14][15]