英诺特: 北京英诺特生物技术股份有限公司内部审计管理制度（2025年8月修订）

Core Viewpoint - The internal audit management system of Beijing Innotech Biotechnology Co., Ltd. aims to enhance governance structure, ensure compliance with financial regulations, improve management efficiency, safeguard assets, and promote sustainable development of the company [1]. Group 1: General Principles - The internal audit is defined as an independent and objective activity that evaluates the appropriateness and effectiveness of business activities, internal controls, and risk management [1]. - The internal audit management system is established based on various laws and regulations, including the Audit Law of the People's Republic of China and the guidelines from the Shanghai Stock Exchange [1]. Group 2: Internal Audit Structure and Personnel - The company has established an Audit Department under the Board of Directors' Audit Committee, responsible for supervising business activities, risk management, and internal controls [2]. - The Audit Department reports directly to the Audit Committee and is responsible for evaluating the internal audit work [2]. - The head of the Audit Department is appointed by the General Manager, with the Audit Committee involved in the assessment of the head's performance [2][3]. Group 3: Responsibilities and Authority of the Audit Department - The Audit Department is tasked with evaluating the integrity and effectiveness of internal control systems across the company and its subsidiaries [4]. - It is responsible for auditing financial data and ensuring compliance with legal and regulatory requirements [4]. - The department must report to the Audit Committee at least quarterly, detailing the execution of the audit plan and any issues identified [4]. Group 4: Audit Procedures - The internal audit process includes determining annual audit priorities based on risk assessments and company needs, forming audit teams, and notifying audited units [5]. - Audit findings are documented, and reports are communicated to the audited units for feedback and understanding [6]. - The Audit Department must track the implementation of corrective actions based on previous audit findings [6]. Group 5: Audit Archive Management - The Audit Department is required to establish and maintain a system for managing audit work papers and archives [7]. - Internal audit documents are classified into permanent and temporary storage, with a temporary retention period of 10 years [7]. - Access to internal audit archives is restricted and requires approval from the Audit Department head or the General Manager [7]. Group 6: Accountability - Internal audit personnel who violate the management system may face disciplinary actions or financial penalties [8]. - Departments or individuals obstructing the audit process or failing to comply with audit recommendations may also be subject to criticism or penalties [8].