柯力传感: 柯力传感内部审计管理制度（2025年8月）

Core Viewpoint - The internal audit management system of Ningbo Keli Sensor Technology Co., Ltd. aims to standardize and enhance the quality of internal audit work, ensuring compliance with relevant laws and regulations while improving economic management and efficiency [1][2]. Group 1: Internal Audit Definition and Scope - Internal audit is defined as an evaluation activity conducted by the company's internal audit department to assess the effectiveness of internal controls, risk management, and the authenticity and completeness of financial information [2][3]. - The internal audit scope includes all business segments related to financial reporting and information disclosure across the company and its subsidiaries [2][6]. Group 2: Organizational Structure and Independence - The company has established an audit committee under the board of directors, which consists of three directors, with a majority being independent directors [3][6]. - The audit department operates independently and is not subject to interference from other departments, ensuring its ability to perform its duties effectively [3][5]. Group 3: Responsibilities and Authority of the Audit Department - The audit department is responsible for supervising the financial management and internal control systems of the company and its subsidiaries, reporting directly to the audit committee [3][8]. - The audit department has the authority to request necessary documents and information from audited units, conduct investigations, and propose improvements to management practices [10][25]. Group 4: Audit Implementation Measures - The audit department must conduct annual evaluations of internal controls and submit reports to the audit committee, focusing on the effectiveness of internal control systems related to financial reporting and information disclosure [26][28]. - The department is required to audit significant external investments, asset purchases, and guarantees promptly, ensuring compliance with approval procedures and assessing associated risks [30][31][32]. Group 5: Information Disclosure and Reporting - The audit committee is responsible for issuing an annual self-evaluation report on internal controls based on the audit department's findings, which must be reviewed by independent directors and auditors [37][39]. - The company must disclose the internal control self-evaluation report and the auditor's report on internal control effectiveness alongside its annual report [40].