力合微: 内部审计制度（2025年8月修订）

Core Points - The internal audit system aims to enhance and standardize the internal audit work of the company, ensuring the protection of investors' rights and interests [2] - The 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 and completeness of financial information [2] - The board of directors is responsible for establishing and implementing the internal control system, ensuring the accuracy and completeness of related information disclosures [2] Chapter 1: General Principles - The internal audit system is based on various laws and regulations, including the Audit Law of the People's Republic of China and relevant guidelines from the Shanghai Stock Exchange [2] - Internal control aims to ensure legal compliance, asset security, and the authenticity of financial reporting [2] Chapter 2: Establishment of Internal Audit Institutions - The board of directors establishes an audit committee composed of independent directors, with the audit department reporting to this committee [3] - The audit department must maintain independence and not be under the financial department's leadership [3] Chapter 3: Responsibilities, Authority, and General Requirements of Internal Audit - The audit committee oversees the audit department's work, reviews annual audit plans, and evaluates audit results [4] - The audit department is responsible for assessing the completeness and effectiveness of internal controls and auditing financial data for legality and compliance [4] Chapter 4: Specific Implementation of Internal Audit - The audit department must submit an annual audit work plan two months before the end of each accounting year, focusing on significant external investments and transactions [6] - Internal audit should cover all business segments related to financial reporting and information disclosure [7] Chapter 5: Information Disclosure - The audit committee must issue an annual internal control evaluation report based on the audit department's findings [12] - The company must disclose the internal control evaluation report alongside its annual report [14] Chapter 6: Supervision and Management - The company establishes an incentive and restraint mechanism for the audit department to evaluate performance [15] - Internal audit personnel are protected from retaliation for performing their duties [15] Chapter 7: Supplementary Provisions - The internal audit system becomes effective upon approval by the board of directors [16] - Any inconsistencies between this system and national laws will be governed by the relevant laws [16]