Core Viewpoint - The internal audit system of Shenzhen Demingli Technology Co., Ltd. aims to enhance internal supervision and risk control, ensuring compliance with laws and regulations while protecting shareholders' rights [1][2]. Group 1: General Principles - The internal audit is conducted by the audit department to assess the effectiveness of internal controls and risk management, as well as the authenticity and completeness of financial information [1][2]. - The internal audit system is established in accordance with relevant laws, regulations, and the company's articles of association [1][2]. Group 2: Audit Organization and Personnel - The company's board of directors establishes an audit committee to guide and supervise the internal audit system [2][3]. - The audit department operates independently under the audit committee and is responsible for internal audit supervision [2][3]. - Audit personnel must possess necessary auditing knowledge and experience in finance and management [3][4]. Group 3: Responsibilities of the Audit Department - The audit department is responsible for evaluating the completeness and effectiveness of internal control systems across various company entities [4][5]. - It must report to the audit committee at least quarterly on the execution of the internal audit plan and any issues discovered [4][5]. - The audit department should assist in establishing anti-fraud mechanisms and focus on potential fraud during audits [4][5]. Group 4: Specific Audit Implementation - The audit department conducts audits on significant external investments, asset purchases and sales, guarantees, and related transactions [6][9]. - It must ensure compliance with approval procedures and evaluate the operational status of acquired assets [9][10]. - The audit department is required to audit the use of raised funds and ensure they are managed according to regulations [11][12]. Group 5: Reporting and Disclosure - The audit department must submit an annual internal audit work plan and report to the audit committee [4][5]. - The board of directors must issue an internal control evaluation report based on the audit department's findings [14][15]. - Any non-standard audit opinions from external auditors must be addressed with specific measures outlined by the board [16][17].
德明利: 内部审计工作制度（2025年9月）