国睿科技: 国睿科技股份有限公司董事会风险管理与审计委员会议事规则（2025年8月修订）

Core Points - The document outlines the rules for the Risk Management and Audit Committee of Guorui Technology Co., Ltd, aiming to enhance corporate governance and decision-making processes [1][2]. Group 1: General Provisions - The committee is established to review financial information, supervise internal and external audits, and ensure effective risk management [1]. - The company provides necessary working conditions for the committee, with management and relevant departments cooperating to support its functions [1]. Group 2: Composition of the Committee - The committee consists of at least three directors who are not senior management, appointed by the board [2]. - A majority of the committee members must be independent directors, with at least one having professional accounting experience [2][3]. Group 3: Responsibilities and Authority - The committee's responsibilities include supervising external audits, evaluating risk management, reviewing financial disclosures, and ensuring internal controls are effective [3][4]. - The committee must approve significant financial reports and the hiring or dismissal of external auditors before submission to the board [4][5]. Group 4: Meeting Procedures - The committee is required to meet at least quarterly, with provisions for special meetings as needed [8][9]. - Meeting records must be maintained for at least ten years, and all attendees are bound by confidentiality obligations [9][10]. Group 5: Disclosure Requirements - The company must disclose the composition and professional background of the committee members, as well as its annual performance [10][11]. - Any significant issues identified by the committee that meet disclosure standards must be reported promptly [11].