深天马Ａ: 内部审计管理制度（2025年8月）

Core Viewpoint - The internal audit management system of Tianma Microelectronics Co., Ltd. aims to standardize and guide the internal audit work, ensuring audit quality, preventing audit risks, and enhancing management and supervision within the company [1]. Group 1: General Principles - The internal audit system serves as a behavioral standard for audit personnel and a basic measure for evaluating audit quality [1]. - Internal auditing involves independent and objective supervision, evaluation, and recommendations regarding financial expenditures, economic activities, internal controls, and risk management of the company and its subsidiaries [1]. Group 2: Internal Audit Organization and Personnel - The internal audit organization operates under the direct leadership of the Audit and Risk Management Committee of the Board of Directors and is responsible for daily audit work [2]. - The internal audit organization consists of department heads, full-time auditors, and part-time auditors, ensuring a stable personnel structure with necessary professional knowledge and business capabilities [2][3]. - Auditors must adhere to strict professional ethics, including legality, integrity, objectivity, diligence, and confidentiality [3]. Group 3: Audit Responsibilities - The main responsibilities of the internal audit organization include formulating audit regulations, supervising various matters of the audited units, assisting in the rectification of audit findings, and cooperating with external auditors [5]. - The Audit and Risk Management Committee of the Board of Directors should regularly hear reports on internal audit work and manage important matters related to audit planning and quality control [6]. Group 4: Audit Authority - The internal audit organization has the authority to request relevant materials from the audited units, attend meetings, inspect financial activities, and report serious violations to the main responsible person [7][8]. - The internal audit organization can propose corrective actions for violations and suggest improvements to management practices [7]. Group 5: Audit Planning - The internal audit organization must develop an annual audit work plan based on the company's strategic development and operational plans, focusing on key audit areas [8][9]. - The annual audit work plan requires approval from relevant leadership and cannot be changed without following the original approval process [10]. Group 6: Audit Implementation - Audit project teams must be formed before conducting audits, and the audit project leader is responsible for the audit process [11]. - Auditors must gather sufficient and appropriate evidence during the audit process, ensuring the reliability and relevance of the evidence collected [19]. Group 7: Audit Reporting - Audit reports must be objective, highlighting key issues and providing actionable recommendations based on verified evidence [21][22]. - The audited units have the right to provide feedback on the audit report, which must be considered before finalizing the report [23]. Group 8: Utilization of Audit Results - The main responsible persons of the audited units are accountable for rectifying issues identified in the audit and reporting the results back to the internal audit organization [43]. - Internal audit findings should be used as a basis for evaluating personnel performance and making important decisions [44].