万和电气: 内部审计制度（2025年8月）

Core Viewpoint - The internal audit system of Guangdong Vanward New Electric Co., Ltd. aims to enhance self-restraint, improve internal control, and ensure the legality and scientific decision-making of the company's governance bodies [2][3]. Group 1: General Principles - The internal audit is designed to independently supervise and evaluate all aspects of the company's management to ensure compliance with policies and procedures [2][3]. - The internal audit department operates independently and is not subject to interference from other departments or individuals [2][3]. Group 2: Internal Audit Department and Personnel - The company has established an internal audit department responsible for overseeing the integrity and effectiveness of internal control systems and the authenticity of financial information [5][6]. - The internal audit department must have at least three dedicated personnel with high professional standards in auditing and finance [5][6]. Group 3: Responsibilities of the Internal Audit Department - The internal audit department is responsible for evaluating the completeness and effectiveness of internal control systems across all internal institutions and subsidiaries [9][10]. - The department must report any significant issues or clues directly to the audit committee [9][10]. Group 4: Audit Procedures - The internal audit department must prepare annual and quarterly audit plans and submit them to the board of directors and the audit committee [22][23]. - Audit reports must be submitted to the audit committee for approval, and the department must ensure that the audited departments act on the audit conclusions [26][28]. Group 5: Information Disclosure - The internal audit department is responsible for organizing the evaluation of internal controls and must issue an annual internal control evaluation report [30][31]. - The board of directors must review the internal control evaluation report during the annual report review [31][32]. Group 6: Rewards and Penalties - The company will recognize and reward significant achievements by the internal audit department and personnel [33]. - Disciplinary actions will be taken against internal audit personnel for violations such as leaking confidential information or abusing power [34][35].