中大力德: 内部审计制度（2025年8月）

Core Viewpoint - The internal audit system of Ningbo Zhongda Lide Intelligent Transmission Co., Ltd. aims to enhance audit quality, prevent risks, and ensure reliable information disclosure to protect investors' rights [1]. Group 1: General Principles - The internal audit is defined as an independent and objective activity that evaluates the adequacy and effectiveness of the organization's business activities, internal controls, and risk management [1]. - Internal control aims to ensure compliance with laws, improve operational efficiency, safeguard assets, and ensure accurate and fair information disclosure [1][2]. Group 2: Internal Audit Structure and Personnel - The company has an Audit Committee under the Board of Directors, composed of non-executive directors, with a majority being independent directors, including at least one accounting professional [6]. - An internal audit department is established to oversee daily audit activities and report directly to the Audit Committee on significant issues [6][7]. - Internal audit personnel must possess relevant professional knowledge and maintain independence from the finance department [8][9]. Group 3: Responsibilities and Authority - The Audit Committee is responsible for guiding and supervising the internal audit department, reviewing annual audit plans, and reporting significant issues to the Board [17]. - The internal audit department is tasked with evaluating the effectiveness of internal controls and auditing financial and operational data for legality and accuracy [18][19]. Group 4: Audit Procedures - The internal audit department develops an annual audit plan based on the company's specific circumstances, focusing on significant transactions and compliance matters [20][21]. - Audits are conducted through various methods to gather sufficient and reliable evidence, leading to the formulation of audit reports [22][23]. Group 5: Implementation of Internal Audit - The internal audit department submits an annual audit work plan and report to the Audit Committee within two months after the end of each fiscal year [29]. - Audits cover all business activities related to financial reporting and information disclosure, ensuring comprehensive evaluation of internal controls [30][31]. Group 6: Evaluation and Reporting - The internal audit department must evaluate the effectiveness of internal controls at least annually and report findings to the Board [34]. - Any significant deficiencies or risks identified during audits must be reported to the Audit Committee promptly [38][39].