巨一科技: 巨一科技内部审计制度（2025年8月）

Core Viewpoint - The internal audit system of Anhui Ju Yi Technology Co., Ltd. aims to enhance the quality of internal audit work, protect investors' rights, and ensure compliance with relevant laws and regulations [2][3]. Summary by Sections General Principles - The internal audit system is established based on various laws and regulations, including the Company Law and Securities Law of the People's Republic of China [2]. - The system applies to the company and its subsidiaries, which include wholly-owned and controlling subsidiaries [2]. - Internal audit is defined as an evaluation activity conducted by the internal audit department to assess the effectiveness of internal controls, risk management, and the authenticity of financial information [2]. Principles of Internal Audit - Internal audit work must adhere to legality and compliance with national laws and company regulations [3]. - Independence is crucial; the audit department operates independently under the direct leadership of the audit committee [3]. - Objectivity and fairness are essential, with audits based on facts to accurately reveal issues [3]. Responsibilities and Division of Labor - The audit committee, part of the board of directors, oversees the audit work and is responsible for reviewing financial reports and internal control evaluations [3][4]. - The audit department is tasked with evaluating the completeness and effectiveness of internal controls and auditing financial data for legality and authenticity [4]. - Audited departments must cooperate with the audit process and provide necessary documentation [4]. Audit Workflow - The audit committee consists of members who are not senior management, ensuring independence [5]. - Audit personnel must possess relevant professional knowledge and adhere to ethical standards [5]. - The audit process includes planning, preparation, implementation, and reporting, with specific procedures outlined for each stage [6][7][8]. Audit Reporting and Follow-up - Audit reports must be issued within a month after the audit, and any discrepancies must be addressed promptly [8][9]. - The audit committee is responsible for disclosing relevant audit information as required by regulatory bodies [9][12]. Internal Audit Archives and Accountability - The management of internal audit archives follows national laws and company-specific regulations [10]. - Internal auditors who perform their duties diligently may receive rewards, while those who violate regulations face penalties [11][13]. Final Provisions - The internal audit system is subject to adjustments based on changes in relevant laws and regulations [13][19]. - The system becomes effective upon approval by the board of directors [19].