奥锐特: 奥锐特药业股份有限公司内部审计制度（2025年8月修订）

Core Viewpoint - The internal audit system of Aorite Pharmaceutical Co., Ltd. aims to enhance the quality of internal audits, protect investors' rights, and comply with relevant laws and regulations [1][2]. Summary by Sections General Principles - The internal audit system is established based on the Shanghai Stock Exchange's self-regulatory guidelines and relevant laws to improve audit quality and protect investor rights [1]. - The system applies to all business segments of wholly-owned, controlling subsidiaries, and significant equity investees [1]. Internal Audit Organization and Responsibilities - The company has set up an internal audit department responsible for supervising business activities, risk management, internal controls, and financial information, reporting directly to the board's audit committee [4]. - The internal audit department must maintain independence and not be under the financial department's leadership [5]. - Internal audit staff must possess necessary auditing knowledge, and the head of the department is appointed by the board's audit committee [2][3]. Audit Scope and Duties - Internal audits should cover all business segments related to financial reporting and information disclosure, including sales, procurement, inventory management, and more [2]. - The internal audit department is tasked with evaluating the completeness and effectiveness of internal control systems and auditing the legality and compliance of financial data [2][3]. - The department must report to the audit committee at least quarterly and submit an annual audit report [3][4]. Constraints and Incentives - The company has established a mechanism for evaluating the performance of internal audit personnel, with the audit committee involved in assessing the head of the internal audit department [5][6]. - Recommendations for rewards or disciplinary actions can be made based on compliance with company regulations and the performance of departments and individuals [6][7]. Final Provisions - The internal audit system will take effect upon approval by the board and can be amended by the internal audit department with the board's approval [7].