塞力医疗: 内部审计制度（2025年8月）

Core Viewpoint - The internal audit system of Selis Medical Technology Group Co., Ltd. aims to standardize internal audit work, clarify the responsibilities of internal audit institutions and personnel, and enhance internal control, operational management, and economic efficiency [1]. Group 1: Internal Audit Definition and Structure - Internal audit refers to the evaluation activities conducted by the company's internal audit institution or personnel to assess the effectiveness of internal control and risk management, the authenticity and completeness of financial information, and the efficiency and effectiveness of operational activities [1]. - The internal audit department must maintain independence and should not be under the leadership of the finance department or share office space with it [1][2]. Group 2: Responsibilities and Duties of Internal Audit - The internal audit institution is responsible for checking and evaluating the completeness, rationality, and effectiveness of internal control systems across the company and its subsidiaries [12]. - It must audit the legality, compliance, authenticity, and completeness of accounting and economic data, including financial reports and performance forecasts [12]. - The internal audit department should report to the audit committee at least quarterly, covering the execution of the internal audit plan and issues discovered during the audit [12]. Group 3: Audit Procedures and Reporting - The internal audit institution must submit the next year's internal audit work plan to the audit committee two months before the end of each accounting year and an annual audit report two months after the year-end [13]. - The internal audit process includes planning, execution, and reporting, with a focus on obtaining sufficient, relevant, and reliable audit evidence to support conclusions and recommendations [34][12]. Group 4: Internal Control Evaluation - Internal audit should evaluate the effectiveness of internal controls related to financial reporting and information disclosure, including the establishment and implementation of internal control systems [18]. - The internal audit institution must supervise the implementation of corrective measures for any identified internal control deficiencies [19]. Group 5: Rights and Powers of Internal Audit - The internal audit institution has the authority to formulate internal audit regulations, participate in financial management meetings, and request relevant documents from the audited entities [28][29]. - It can also take necessary measures against individuals obstructing the audit process and report significant issues promptly [30][31]. Group 6: Confidentiality and Ethics - Internal audit personnel must adhere to professional ethics, maintain confidentiality regarding audit matters, and avoid conflicts of interest [8][9]. - Any discovered serious violations or fraudulent activities must be reported to the relevant authorities for corrective action [37].