佳都科技: 佳都科技内部控制制度（2025年9月修订）

Core Points - The internal control system of the company aims to enhance operational management, risk prevention, and sustainable development while ensuring the reliability of financial information and protecting investors' rights [2][3][4] - The internal control process involves the board of directors, management, and all employees working together to achieve control objectives [2][3] - The company has established various principles for internal control, including comprehensiveness, importance, balance, adaptability, cost-effectiveness, prudence, effectiveness, and legality [4][5][6] Internal Control Structure - The board of directors is responsible for establishing and evaluating the effectiveness of the internal control system [3][4] - The audit committee supervises the implementation and effectiveness of the internal control system and conducts regular evaluations [3][4] - Senior management is tasked with ensuring compliance with laws and regulations, overseeing key business processes, and reporting significant risks to the board [3][4][5] Risk Assessment - The company identifies and assesses both internal and external risks that may affect the achievement of internal control objectives [12][13][15] - Internal risks include factors related to personnel integrity and management processes, while external risks encompass economic, legal, social, technological, and environmental factors [12][13][15] Control Activities - The internal control activities cover all operational aspects, including sales, procurement, inventory management, and financial management [6][7] - The company has established specific management systems for various operational activities, including budget management and information system management [7][8] Information Disclosure - The company adheres to regulations regarding information disclosure to protect investors' rights and ensure transparency [27][28] - The board secretary is responsible for coordinating information disclosure and ensuring compliance with legal requirements [27][28] Internal Control Evaluation - The company conducts regular evaluations of its internal control system to identify deficiencies and implement improvements [29][30] - The internal audit department reports directly to the audit committee, ensuring independence and effective oversight [29][30] Implementation and Adjustment - The internal control system is subject to continuous improvement based on changes in the business environment and findings from internal audits [34][35] - The board of directors is responsible for interpreting and applying the internal control system across the company and its subsidiaries [34]