佳驰科技: 内部审计管理制度（2025年8月）

Core Points - The internal audit management system aims to enhance internal supervision and risk control, improve audit quality, and promote sustainable development of the company and its subsidiaries [1] - The internal audit is defined as an objective evaluation of financial information, operational efficiency, internal controls, and risk management by the internal audit department [1] Chapter 1: General Principles - The internal audit system applies to the company and its subsidiaries [1] - Internal control is defined as a process to provide reasonable assurance regarding compliance with laws, asset security, operational efficiency, and accurate information disclosure [1] Chapter 2: Organization and Personnel - The board of directors is responsible for establishing and implementing the internal control system, ensuring the accuracy and completeness of related disclosures [2] - An audit committee is established under the board, consisting of three directors, including two independent directors, one of whom is a qualified accounting professional [2] - The internal audit department is independent and reports directly to the audit committee, ensuring it does not engage in decision-making or execution of operational activities [3] Chapter 3: Responsibilities and Requirements - The audit committee guides and supervises the internal audit work, reviews plans and reports, and coordinates with external audit entities [4] - The internal audit department is responsible for evaluating the effectiveness of internal controls and the authenticity of financial data across the company and its subsidiaries [4] Chapter 4: Implementation - The internal audit department conducts regular and special audits based on the company's operational needs [5] - Audited departments must prepare for audits by providing necessary conditions and ensuring the accuracy of provided materials [5] Chapter 5: Information Disclosure - The audit committee oversees the internal audit department to conduct checks at least biannually and report any violations or irregularities to the stock exchange [7] - The internal audit department is responsible for the implementation of internal control evaluations and must disclose the evaluation report alongside the annual report [7] Chapter 6: Audit Archive Management - The internal audit department must archive all audit-related documents, including reports and working papers, with specific retention periods [8] Chapter 7: Incentives and Accountability - The company should establish a mechanism for incentivizing and holding accountable internal audit personnel, rewarding those who perform well and penalizing those who violate regulations [9][10] - Departments that obstruct audits or fail to correct identified issues may face corrective actions [10] Chapter 8: Supplementary Provisions - The internal audit management system is subject to relevant national laws and regulations, and the board of directors is responsible for its interpretation [11]