安琪酵母: 安琪酵母股份有限公司内部控制制度（2025年8月修订）

Core Viewpoint - The internal control system of Angel Yeast Co., Ltd. aims to enhance operational efficiency, ensure asset security, and comply with legal regulations while mitigating various risks [1]. Group 1: Internal Control Objectives - The internal control system is designed to ensure legal compliance, asset security, and the authenticity of financial reporting [1]. - The principles guiding the internal control system include comprehensiveness, legality, effectiveness, significance, checks and balances, adaptability, and cost-effectiveness [3]. Group 2: Internal Control Environment - The company establishes a clear organizational structure and division of responsibilities to ensure effective management [2]. - The board of directors oversees the internal control system's effectiveness, while management is responsible for its implementation [2][3]. - An audit and risk committee is established within the board to supervise financial information and internal control [2]. Group 3: Risk Assessment - The company conducts comprehensive risk assessments by collecting relevant internal and external information [5]. - Internal risks focus on factors such as management integrity, organizational structure, and financial health [5][7]. - External risks include economic conditions, legal regulations, and technological advancements [5][7]. Group 4: Control Activities - Control measures include separation of incompatible duties, authorization controls, and financial management systems [8][9]. - The company implements a budget management system to clarify responsibilities and enhance budgetary constraints [10]. Group 5: Information and Communication - The company establishes internal communication systems to enhance efficiency and transparency [11]. - An information disclosure management system is in place to ensure timely and accurate external communication [11]. Group 6: Internal Supervision - The audit and risk committee is responsible for internal supervision and reporting on control deficiencies [12][14]. - Regular self-evaluations of the internal control effectiveness are conducted based on supervisory findings [14].