同庆楼: 同庆楼内部审计制度（2025年8月修订）

Core Viewpoint - The internal audit system of Tongqinglou Catering Co., Ltd. aims to standardize internal audit work, enhance audit quality, and protect the safety and integrity of company assets, in accordance with relevant laws and regulations [1][2]. Group 1: Internal Audit Definition and Scope - Internal audit is defined as an evaluation activity conducted by internal personnel to assess the effectiveness of internal controls, risk management, and the authenticity and completeness of financial information [1]. - The internal audit system applies to all internal departments, holding subsidiaries, and significant equity investees of the company [1]. Group 2: Audit Organization and Personnel - The company establishes an independent internal audit organization that is not under the leadership of the finance department [2]. - The internal audit organization can form audit teams by drawing personnel from various departments as needed [2]. - Auditors must adhere to professional ethics, ensuring honesty, objectivity, and confidentiality [2]. Group 3: Audit Responsibilities - The internal audit organization is responsible for reporting to the board of directors and must evaluate the completeness and effectiveness of internal control systems [3][4]. - Major responsibilities include auditing the legality and authenticity of financial data, assisting in establishing anti-fraud mechanisms, and reporting audit findings to the audit committee at least quarterly [3][4]. Group 4: Audit Authority - The internal audit organization has the authority to audit all company operations and access all records and personnel necessary for the audit [4][5]. - All departments and subsidiaries are obligated to provide relevant financial documents and information to facilitate the audit process [5]. Group 5: Audit Procedures - The internal audit organization must prepare an annual audit plan based on company strategy and risk considerations, which requires approval from the audit committee [6]. - Auditors must gather sufficient and appropriate evidence to support audit conclusions through various methods such as inquiry and analysis [8][9]. Group 6: Reporting and Documentation - The audit department must report the annual audit plan to the audit committee at the beginning of the year and summarize the audit work at the end of the year [9]. - Audit reports must be objective, complete, and clear, reflecting all significant matters discovered during the audit [9]. Group 7: Professional Ethics and Conduct - Auditors must maintain independence and avoid conflicts of interest, ensuring that they do not accept valuable items from audited units [10][11]. - Any misconduct by departments or individuals during the audit process can lead to recommendations for penalties or economic responsibility [10][11].