广博股份: 内部审计制度（2025年8月）

Core Viewpoint - The internal audit system of Guangbo Group Co., Ltd. is established to standardize and ensure the effectiveness of internal audit work, strengthen supervision and risk control, and protect the safety and integrity of company assets [1][2]. Group 1: Internal Audit Definition and Purpose - Internal audit refers to an evaluation activity conducted by internal personnel or departments to assess the effectiveness of internal controls, risk management, the authenticity and completeness of financial information, and the efficiency and effectiveness of business activities [1][2]. Group 2: Internal Audit Department Structure - The company has established an audit department responsible for supervising business activities, risk management, and the implementation of internal control systems [2][3]. - The audit department operates independently and is not under the leadership of the finance department [2][3]. - The head of the internal audit department must be a full-time position nominated by the audit committee and appointed by the board of directors [2][3]. Group 3: Responsibilities and Authority of the Audit Department - The audit department is responsible for evaluating the completeness and effectiveness of internal control systems across various departments and subsidiaries [3][4]. - It conducts audits on the legality, compliance, authenticity, and completeness of accounting and economic data, including financial reports and performance forecasts [3][4]. - The audit department must report at least quarterly to the board or the audit committee on the execution of the internal audit plan and any issues discovered [3][4]. Group 4: Audit Procedures - The audit department must notify the audited unit prior to routine audits and prepare an audit plan detailing the audit's scope, objectives, and required materials [6][7]. - Auditors are required to document their findings and provide constructive feedback based on verified evidence [7][8]. Group 5: Utilization of Audit Results and Accountability - Audit results are used to improve internal controls and mitigate enterprise risks [8][9]. - The audit department is responsible for supervising the implementation of corrective measures for issues identified in the audit reports [8][9]. - Internal auditors are held accountable for serious negligence, which may result in economic penalties or dismissal [8][9]. Group 6: Archive Management - The audit department must establish and manage audit archives, including audit notifications, plans, reports, and supporting documents [9]. - Audit archives must be organized and maintained according to company policies on document management and confidentiality [9].