曲美家居: 内部审计制度（2025年修订）

Core Points - The internal audit system of Qu Mei Home Furnishing Group Co., Ltd. aims to standardize internal audit work, enhance economic management, and improve economic efficiency [1][2] - The internal audit department is responsible for supervising the company's business activities, risk management, internal controls, and financial information [1][4] - The internal audit institution must maintain independence and report directly to the audit committee [1][5] Group 1: Internal Audit Responsibilities - The internal audit institution is tasked with evaluating the completeness, rationality, and effectiveness of internal control systems across the company and its subsidiaries [1][2] - It must audit the legality, compliance, authenticity, and completeness of accounting and economic data, including financial reports and performance forecasts [2][3] - The internal audit department is required to report to the audit committee at least quarterly, detailing the execution of the audit plan and any issues discovered [2][4] Group 2: Audit Procedures and Implementation - The internal audit institution can request timely submission of financial and operational plans, budgets, and relevant documents from audited units [4][5] - It is responsible for conducting audits on significant external investments, asset purchases and sales, guarantees, and related transactions [6][10] - The internal audit institution must submit an annual audit work report to the audit committee within two months after the end of each fiscal year [2][5] Group 3: Compliance and Reporting - The audit committee oversees the internal audit institution's work, reviews the annual audit plan, and ensures compliance with regulations [1][5] - The internal audit institution must evaluate the effectiveness of internal controls related to financial reporting and information disclosure [13][27] - Any significant deficiencies or risks identified in internal controls must be reported to the audit committee and disclosed to the Shanghai Stock Exchange [5][19]