亿晶光电: 亿晶光电科技股份有限公司内部控制自我评价管理制度（2025年8月修订）

Core Viewpoint - The company has established an internal control self-evaluation management system to enhance and standardize its internal control self-evaluation work, ensuring effective operation and timely identification of internal control deficiencies [1][2]. Group 1: Internal Control Self-Evaluation - Internal control self-evaluation refers to the comprehensive assessment of the effectiveness of the company's internal controls by the board of directors and management, leading to the formation of evaluation conclusions and reports [1]. - The effectiveness of internal control includes both design effectiveness and operational effectiveness, ensuring that necessary internal control elements are present and appropriately designed [1][2]. - The internal control self-evaluation applies to the company and its subsidiaries, including branches and wholly-owned or controlled subsidiaries [1]. Group 2: Risks and Principles - The company must focus on several risks during the internal control self-evaluation, including organizational structure issues, scientific evaluation methods, diligence of evaluation personnel, and professional skill levels [2]. - The evaluation should adhere to principles of comprehensiveness, importance, and objectivity, covering all business units and high-risk areas [2][3]. Group 3: Organizational Structure - The board of directors is ultimately responsible for the authenticity of the internal control self-evaluation report [3]. - The audit committee oversees the organization, leadership, and supervision of the internal control self-evaluation, including reviewing and approving rectification opinions for significant deficiencies [3][4]. - The general manager is responsible for organizing and implementing the internal control self-evaluation work and ensuring a conducive environment for its execution [4]. Group 4: Evaluation Content and Procedures - The internal control self-evaluation should encompass all significant operational aspects and relevant regulations throughout the company's activities [5][6]. - The annual evaluation process includes developing a work plan, conducting self-assessments, and compiling reports for review by the audit committee and board of directors [5][6]. Group 5: Deficiency Recognition - Internal control deficiencies are categorized into design deficiencies and operational deficiencies, further classified into major, important, and general deficiencies based on their impact [7][8]. - The audit committee is responsible for compiling a summary of recognized deficiencies and proposing corrective measures [7][8]. Group 6: Reporting - The internal control self-evaluation report must include elements such as the board's declaration of the report's authenticity, overall evaluation status, basis and scope of evaluation, identified deficiencies, and corrective measures [8][9]. - The report is to be submitted to the board of directors for approval and subsequently disclosed or sent to relevant departments [9][10].