亿帆医药: 内部控制基本制度（2025年8月修订）

Core Points - The internal control system of Yifan Pharmaceutical Co., Ltd. aims to enhance operational management, risk prevention, and sustainable development while safeguarding the rights of employees and investors [1][2]. Internal Control Management - The company establishes five key elements for effective internal control: internal environment, risk assessment, control activities, information and communication, and internal supervision [2][3]. - Six principles guide the internal control implementation: comprehensiveness, importance, checks and balances, adaptability, cost-effectiveness, and authority [3][4]. Responsibilities and Roles - The board of directors is responsible for the internal control system's formulation and execution, while the audit committee supervises its implementation [11][12]. - The management team, including the president and senior executives, is tasked with daily operations and internal control execution [7][8]. Risk Assessment - The company conducts comprehensive risk assessments to identify internal and external risks, determining risk tolerance levels [29][30]. - Internal risks include factors related to human resources, management, innovation, financial status, and safety [31][32]. Control Activities - Internal control activities encompass all business processes related to financial reporting and information disclosure, employing various control measures [37][38]. - The company implements separation of incompatible duties, authorization controls, accounting system controls, asset protection controls, budget controls, operational analysis controls, and performance evaluation controls [39][40]. Information and Communication - The company establishes a system for collecting, processing, and transmitting internal control-related information to ensure effective communication [47][48]. - Information technology is utilized to enhance information integration and sharing [50]. Internal Supervision - The internal audit department is responsible for evaluating the effectiveness of internal controls and reporting deficiencies to the board and audit committee [53][54]. - The company maintains records of the internal control establishment and implementation process to ensure verifiability [55]. Special Risk Control - The company emphasizes management control over subsidiaries, including establishing control systems and coordinating risk management strategies [57][58].