领湃科技: 内部审计制度（2025年8月）

Core Points - The internal audit system of Hunan Lingpai Technology Group Co., Ltd. aims to standardize internal audit work, improve quality, strengthen internal control, and prevent risks [1][2] - The internal audit department is responsible for evaluating the effectiveness of internal controls, the authenticity and completeness of financial information, and the efficiency of operational activities [1][2] - The internal audit follows principles of legality, independence, objectivity, and fairness [1][2] Internal Audit Structure - The company has established an internal audit department with dedicated personnel, supervised by the audit committee [2][6] - The head of the internal audit department is nominated by the audit committee and appointed by the board of directors [2][6] - Internal audit personnel must be familiar with the company's operations and internal control standards, possessing relevant professional knowledge and skills [2][6] Responsibilities of Internal Audit - The internal audit department is tasked with checking the completeness and effectiveness of internal control systems across the company and its subsidiaries [2][6] - It conducts audits on the legality, compliance, authenticity, and completeness of financial and economic data [2][6] - The department must report to the audit committee at least quarterly on the execution of the audit plan and any issues discovered [2][6] Audit Procedures - The internal audit department must prepare an annual audit plan based on the company's needs and submit it for approval [7][8] - Audits can be initiated based on the approved plan, and the audit team must consist of at least two members [8][9] - Audit evidence must be documented and signed by the audited parties, and any disputes must be verified [9][10] Audit Rectification Requirements - The company must implement corrective actions for issues identified during audits within specified timeframes [10][11] - The responsible units must submit a rectification report detailing the issues, measures taken, and timelines for completion [11][12] - The internal audit department is responsible for supervising the rectification process and ensuring compliance [12][13] Professional Ethics for Internal Auditors - Internal auditors must adhere to national regulations and maintain independence, objectivity, and integrity in their work [13][14] - They are prohibited from engaging in activities that could harm the company's interests or violate confidentiality [14][15] - Continuous professional development and training are required to maintain auditing competence [14][15]