*ST星光: 内部审计制度（2025年9月）

Core Viewpoint - The internal audit system of Guangdong Star Development Co., Ltd. aims to enhance governance and ensure compliance with laws and regulations while promoting operational efficiency and safeguarding assets [1][2]. Group 1: General Principles - The internal audit system is established in accordance with the Audit Law of the People's Republic of China and relevant regulations [1]. - The system applies to the company and its wholly-owned and controlled subsidiaries [1]. - Internal audit is defined as an independent and objective evaluation of financial activities, internal controls, and risk management [1]. Group 2: Organizational Structure and Personnel - The company has established a dedicated internal audit department under the leadership of the audit committee of the board of directors [2]. - The internal audit department must maintain independence and not be under the financial department's leadership [2]. - All internal departments and subsidiaries are required to cooperate with the internal audit department [2]. Group 3: Responsibilities and Requirements - The internal audit department is responsible for evaluating the completeness and effectiveness of internal control systems [9]. - It conducts audits on the legality and compliance of financial and economic activities, including financial reports and disclosures [9]. - The department must report to the board or audit committee at least quarterly on audit plans and findings [9]. Group 4: Audit Authority - The internal audit department has the authority to request relevant documents and data from audited units [3]. - It can inspect financial records, conduct on-site investigations, and participate in relevant meetings [3][4]. - The department can report serious violations and recommend corrective actions [4]. Group 5: Specific Implementation - Internal audits should cover all business activities related to financial reporting and information disclosure [5]. - Audit evidence must be sufficient, relevant, and reliable, with clear documentation [5]. - The internal audit department must evaluate the effectiveness of internal controls at least annually [18]. Group 6: Focus Areas for Audits - The internal audit department focuses on significant events such as fundraising, related transactions, and asset purchases [11][12]. - It must ensure compliance with approval procedures for external guarantees and related transactions [9][10]. - The department is tasked with auditing the use of raised funds and ensuring they are managed according to regulations [10][11]. Group 7: Supervision and Management - The company should establish mechanisms to incentivize and evaluate the performance of internal audit personnel [28]. - Any significant issues identified in internal audits must be addressed according to regulations [28]. - The internal audit system is subject to revision and interpretation by the board of directors [29][30].