海陆重工: 内部审计制度（2025年8月）

Core Points - The internal audit system of Suzhou Hailu Heavy Industry Co., Ltd. aims to strengthen internal auditing and supervision, ensuring the protection of the company's and shareholders' legal rights [2] - The audit department operates independently under the guidance of the audit committee and is responsible for various auditing tasks [3][4] Group 1: Audit Structure and Responsibilities - The company has established an audit department responsible for internal auditing, which operates under the leadership of the board of directors [3] - The audit department is required to have qualified personnel with necessary professional knowledge [3] - The responsibilities of the audit department include auditing internal control systems, conducting special audits on significant management issues, and assisting external auditors [8][9] Group 2: Audit Procedures and Reporting - The audit department must draft an audit plan for approval by the board's audit committee before conducting audits [10] - Audits must be preceded by a notification to the audited unit, detailing the audit's scope, content, and requirements for cooperation [11] - Audit reports should be completed within ten working days and must include the audit's basis, scope, and evaluation opinions [17][19]