宜通世纪: 内部控制管理制度（2025年08月）

Core Points - The internal control management system of Yitong Century Technology Co., Ltd. aims to enhance internal controls in accordance with relevant laws and regulations, ensuring compliance and risk management [1][2][3] Group 1: General Principles of Internal Control - Internal control is defined as a mechanism and process to prevent operational deviations from strategic goals, involving all levels of the organization [1][2] - The objectives of internal control include ensuring legal compliance, asset security, accurate financial reporting, and operational efficiency [1][2] - Key principles for establishing internal control include comprehensiveness, significance, checks and balances, adaptability, and cost-effectiveness [2][3] Group 2: Framework and Execution of Internal Control - The company must continuously improve its governance structure and establish effective incentive mechanisms to foster a culture of risk prevention [3][4] - Responsibilities and authority must be clearly defined across departments to ensure checks and balances [4][5] - The internal control system encompasses all operational activities, including sales, procurement, production, research and development, asset management, and financial reporting [4][5][6] Group 3: Risk Assessment and Control Activities - The company is required to establish a risk assessment system to identify and analyze risks related to internal control objectives [5][6] - Control activities must be implemented based on risk assessments to keep risks within acceptable limits [5][6] Group 4: Internal Supervision and Evaluation - The company must conduct regular evaluations of the internal control system's effectiveness and make timely improvements [6][7] - An internal audit function is established to oversee compliance with internal controls and report findings to the audit committee [6][7] Group 5: Management of Subsidiaries and Related Transactions - The company must ensure that subsidiaries adhere to internal control standards and report significant matters to the parent company [7][8] - Internal controls for related transactions must follow principles of honesty, equality, and fairness, ensuring that transactions do not harm the interests of the company or its shareholders [8][9] Group 6: Fundraising and Investment Controls - The company must establish a management system for fundraising that includes clear regulations on the use and supervision of raised funds [10][11] - Internal controls for significant investments must prioritize legality, prudence, and effectiveness, with strict decision-making processes [17][18] Group 7: Information Disclosure and Communication - The company is required to comply with information disclosure regulations, ensuring timely and accurate communication of significant information [18][19] - A designated secretary is responsible for managing external communications and ensuring compliance with disclosure obligations [18][19] Group 8: Internal Control Evaluation and Accountability - The company must regularly evaluate the effectiveness of its internal control system and report findings to the board of directors [20][21] - A mechanism for accountability must be established to address violations of internal control procedures [22][23]