英诺特: 北京英诺特生物技术股份有限公司内部控制评价制度（2025年8月修订）

Core Viewpoint - The internal control evaluation system of Beijing Innotech Biotechnology Co., Ltd. aims to standardize the internal control evaluation process, ensuring effective operation and compliance with relevant laws and regulations [1][2]. Group 1: General Principles - The internal control evaluation is defined as a comprehensive assessment of the effectiveness of internal controls conducted by the board of directors and management, resulting in a conclusion and evaluation report [1]. - The evaluation must adhere to principles such as comprehensiveness, importance, objectivity, balance, adaptability, and cost-effectiveness [2][3]. Group 2: Organization and Implementation - The board of directors leads the internal control evaluation, delegating the organization and implementation to the audit department [6]. - Responsibilities include the board overseeing the design and operation of internal controls, while the audit committee guides and supervises the evaluation process [6][7]. Group 3: Evaluation Content - The evaluation focuses on elements such as internal environment, risk assessment, control activities, information communication, and internal supervision [11][12]. - Specific evaluations include assessing the organizational structure, risk identification, control measures, information systems, and the effectiveness of internal audits [12][13]. Group 4: Evaluation Procedures and Methods - The evaluation process includes developing a work plan, forming an evaluation team, conducting tests, identifying control deficiencies, and compiling an evaluation report [18][19]. - The audit department is responsible for leading the evaluation and ensuring compliance across departments and subsidiaries [19][20]. Group 5: Deficiency Identification - Internal control deficiencies are categorized into design and operational deficiencies, with severity levels classified as major, important, and general [23][24]. - The criteria for identifying deficiencies include their potential impact on financial reporting and operational effectiveness [24][25]. Group 6: Evaluation Reporting - The company must prepare an annual internal control evaluation report based on legal and regulatory requirements, detailing the evaluation process, identified deficiencies, and corrective actions [26][27]. - The report should be approved by the board and disclosed alongside the annual financial report [30][31]. Group 7: Supervision and Accountability - The audit committee supervises all internal control evaluation activities, and the board is responsible for implementing rewards and penalties based on evaluation outcomes [33][34]. - Any significant deficiencies or risks identified must be reported to the relevant authorities, along with the measures taken to address them [34][35].