盛视科技: 内部审计管理制度（2025年8月）

Core Viewpoint - The internal audit management system of Shengshi Technology Co., Ltd. aims to standardize internal audit work, enhance audit quality, and clarify the responsibilities of auditors to strengthen internal controls and improve economic efficiency [1]. Group 1: General Principles - The internal audit is an independent and objective evaluation activity that assesses the authenticity, legality, rationality, and effectiveness of the company's governance, operations, management activities, and financial transactions [1]. - The company implements a reporting and complaint system for internal audit supervision, allowing employees to report misconduct by mid-level management and key sensitive positions [1]. Group 2: Internal Audit Organization and Personnel - The company establishes an audit department as the internal audit institution, responsible for supervising business activities, risk management, internal controls, and financial information, reporting to the board of directors [2]. - The audit department is led by a head who is responsible for its operations and may invite external professional audit institutions and departmental experts to participate in audit projects as needed [2]. - Auditors must possess high levels of financial accounting and auditing knowledge, relevant work experience, and a strong sense of professional ethics and responsibility [2][3]. Group 3: Responsibilities and Authority of Internal Audit - The audit department is responsible for evaluating the completeness and effectiveness of internal control systems across the company and its subsidiaries [3]. - The audit department must report at least quarterly to the board or audit committee on the execution of the internal audit plan and any issues discovered [4]. - The audit department has the authority to participate in relevant meetings, request necessary documents from audited units, and temporarily seal documents that may be concealed or destroyed [4][5]. Group 4: Internal Audit Procedures - The audit department develops an annual internal audit plan based on the company's operational needs, which must be approved by the audit committee [5]. - Auditors must provide audit notifications three working days in advance, and the audit report must include findings, conclusions, and recommendations [5][6]. - Audit records must be organized and archived for at least ten years, and any illegal activities discovered during audits should be reported to the legal department for further investigation [6]. Group 5: Rewards and Penalties - Auditors who perform exceptionally well and help recover significant economic losses for the company will be recognized and rewarded [7]. - Serious misconduct by auditors or other personnel, such as refusing to provide audit materials or obstructing audit work, will result in administrative penalties or criminal prosecution if warranted [7]. Group 6: Applicability and Amendments - This internal audit management system applies to the company's headquarters and its subsidiaries, including significant equity investees [8]. - The board of directors is responsible for interpreting and amending this system, which takes effect upon approval [8].