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海新能科: 内部审计制度(2025年08月)

Core Viewpoint - The internal audit system of Beijing Hai New Energy Technology Co., Ltd. aims to enhance internal control, standardize audit practices, and improve management efficiency for sustainable development [3][4]. Group 1: Internal Audit Objectives - The internal audit is defined as an independent and objective activity that reviews and evaluates the company's business activities, internal controls, and risk management to enhance governance and achieve organizational goals [3][4]. - The audit department is responsible for examining the financial expenditures, economic activities, and management of the company and its subsidiaries [4][6]. Group 2: Audit Structure and Personnel - The company has established an audit committee under the board of directors, with the audit department serving as its dedicated working body [4][5]. - Internal audit personnel must possess the necessary professional capabilities and undergo continuous education to enhance their competencies [4][5]. Group 3: Audit Responsibilities and Scope - The audit department is tasked with evaluating the completeness and effectiveness of internal control systems across various departments and subsidiaries [6][10]. - Internal audits must cover all business processes related to financial reporting and information disclosure, including sales, procurement, inventory management, and more [6][10]. Group 4: Audit Procedures and Reporting - The audit department must develop an audit plan approved by the audit committee and organize audit teams for execution [10][11]. - Audit findings must be documented, and the audit department is responsible for ensuring that corrective actions are taken for identified issues [11][12]. Group 5: Rights and Independence of the Audit Department - The audit department has the authority to request necessary documents and data from audited units and to participate in relevant meetings [9][10]. - The company must ensure the independence of the audit department, protecting it from any form of retaliation [10][12].