中矿资源: 中矿资源集团股份有限公司内部审计制度（2025年8月修订）

Core Points - The internal audit system of Zhongmin Resources Group Co., Ltd. aims to standardize internal audit work, enhance quality, clarify responsibilities, and protect investors' rights [1][2] - The internal audit is defined as an evaluation activity conducted by internal personnel to assess the effectiveness of internal controls, risk management, and the authenticity of financial information [1][2] - The board of directors is responsible for establishing and implementing effective internal control systems [1][3] Group 1 - The company has established an internal audit department that operates independently and reports to the board of directors and the audit committee [2][3] - Internal audit personnel must possess the necessary professional capabilities and undergo continuous education to enhance their competencies [2][3] - The audit committee supervises and evaluates the internal audit work, ensuring alignment with the company's strategic goals and risk management [3][4] Group 2 - The internal audit department is responsible for evaluating the completeness and effectiveness of internal control systems across the company and its subsidiaries [4][10] - Internal audit reports must be submitted to the audit committee quarterly, and an annual internal audit report is required [4][12] - The internal audit department must conduct audits on significant external investments, asset purchases, guarantees, and related transactions [11][12] Group 3 - The internal audit department is tasked with ensuring compliance with laws and regulations, enhancing operational efficiency, and safeguarding company assets [4][5] - Internal audit findings related to significant deficiencies or risks must be reported immediately to the audit committee [10][16] - The company must disclose any significant internal control deficiencies or risks in its announcements, along with the measures taken [11][16] Group 4 - The internal audit department must evaluate the effectiveness of internal controls related to financial reporting and information disclosure [10][15] - The audit committee is responsible for issuing written evaluations of the effectiveness of internal controls based on the internal audit department's reports [16][17] - The company must disclose the internal control self-evaluation report and the auditor's report on internal controls alongside its annual report [19][20]