安达智能: 内部审计制度（2025年8月）

General Principles - The internal audit system of Guangdong Andar Intelligent Equipment Co., Ltd. aims to standardize internal audit work, improve audit quality, enhance self-restraint, and prevent and control operational risks [1][2] - Internal audit is defined as an evaluation activity conducted by internal personnel on the effectiveness of internal controls, risk management, and the authenticity and completeness of financial information [1][2] Internal Audit Organization and Personnel - The internal audit department is responsible for checking and supervising the authenticity and completeness of financial information and the implementation of internal control systems, reporting to the board of directors [2][3] - The internal audit department must maintain independence and not be under the leadership of the finance department [2][3] - Internal auditors should possess relevant professional knowledge and adhere to ethical standards, ensuring objectivity and confidentiality [2][3] Responsibilities of the Internal Audit Department - The audit department is tasked with evaluating the completeness and effectiveness of internal control systems across various departments and subsidiaries [4][5] - It is responsible for auditing financial data and ensuring compliance with laws and regulations, including financial reports and disclosures [4][5] - The audit department must report to the audit committee at least quarterly, detailing the execution of the internal audit plan and any issues discovered [4][5] Internal Control and Disclosure - The internal audit department is responsible for organizing and implementing internal control evaluations, which must be disclosed alongside the annual report [6][7] - The internal control evaluation report should include the board's declaration of authenticity, the overall situation of the evaluation, and any identified deficiencies [6][7] - The audit department must monitor the implementation of corrective measures for any identified internal control deficiencies [7][8] Incentives and Disciplinary Measures - The company should establish a mechanism for incentives and constraints for internal audit personnel, evaluating their performance [9][10] - Internal auditors demonstrating integrity and contributing significantly may be recommended for rewards, while those obstructing audits or engaging in misconduct may face disciplinary actions [9][10]