根据中央统一部署，2024年4月15日至7月20日，中央第四巡视组对审计署党组开展了常规巡视。2024年 10月21日，中央巡视组向审计署党组反馈了巡视意见。按照巡视工作有关要求，现将巡视整改进展情况 予以公布。 一、党组履行巡视整改主体责任情况 审计署党组深入学习贯彻习近平总书记关于巡视整改重要指示精神，把抓好巡视整改作为拥护"两个确 立"、践行"两个维护"的具体行动，强化政治担当，加强组织领导，深化督导检查，扎实有力推进各项 整改任务落实见效。 （一）强化组织领导。署党组树立"整改从党组抓起、问题从党组改起"鲜明导向，把抓整改作为党组工 作重中之重，第一时间召开党组专题会议，研究部署整改工作。成立署党组巡视整改工作领导小组及办 公室，党组书记任组长，其他党组成员任副组长，全面加强整改工作组织领导、统筹谋划、部署推进、 督促落实，办公室抓好整改日常工作。制定《署党组在中央巡视集中整改期内的主要工作安排》，明确 署党组抓整改的具体举措及进度安排。召开巡视整改专题民主生活会，党组同志坚持问题导向，逐条对 照检查，深入剖析根源，开展批评和自我批评。 （二）坚持示范引领。党组书记坚持负总责、负首责，亲自管、亲自抓， ...

Core Viewpoint - Recent audit reports have revealed issues related to the improper disbursement of pension funds, raising public concern about the effectiveness of regulatory oversight and the ability of relevant departments to proactively identify such problems [1] Group 1 - The issue of pension fund misallocation has come to light primarily through audit investigations, suggesting a lack of proactive measures from regulatory bodies [1] - Questions have been raised regarding why regulatory departments have not been able to detect these issues independently, indicating potential gaps in oversight [1] - The reliance on audits to uncover these problems raises concerns about how long these improperly issued pensions would continue to be disbursed without such investigations [1]

Group 1 - The core viewpoint of the articles emphasizes the continuous improvement of the audit supervision system at Nantong Rural Commercial Bank to enhance risk management and compliance, thereby laying a solid foundation for high-quality development [1][2] Group 2 - The bank has completed 15 audit projects by the end of June, identifying 45 issues, issuing 8 rectification notices, 1 management suggestion, and 2 risk warning letters [1] - A digital audit process has been established, incorporating various monitoring models for operational management, credit risk, and case prevention, enhancing the intelligence level of audits [1] - The bank has created an audit rectification ledger to track 31 issues, with 30 resolved, and has transformed audit results into 14 management suggestions and 5 process optimization plans [2] Group 3 - The bank is focused on building a professional audit team through systematic management and training, enhancing the capabilities of audit personnel in business knowledge, computer skills, and data analysis [2] - Future initiatives will include advancing audit reform and innovation to better prevent financial risks and support the real economy, contributing to local economic prosperity [2]

第一条 为强化利欧集团股份有限公司（以下简称"公司"）董事会决策功 能，做到事前审计、专业审计，确保董事会对经理层的有效监督，完善公司治理 结构，防范公司经营风险。根据《中华人民共和国公司法》《上市公司治理准则》 《深圳证券交易所上市公司自律监管指引第 1 号——主板上市公司规范运作》 《利欧集团股份有限公司章程》（以下简称"《公司章程》"）及其他有关法律 法规的规定，公司特设立董事会审计委员会，并制定本工作细则。 利欧集团股份有限公司 审计委员会工作细则 利欧集团股份有限公司 二〇二五年九月 利欧集团股份有限公司 审计委员会工作细则 第一章 总则 第六条 审计委员会任期与董事会一致，委员任期届满，连选可以连任。期 间如有委员不再担任公司董事职务，自动失去委员资格，并由委员会及时根据上 述第三至第五条规定补足委员人数。 连续两次未能亲自出席会议，也未能以书面形式向委员会提交对会议议题的 意见报告，视为不能履行职责，董事会应当对该委员予以撤换。 第二条 董事会审计委员会是公司董事会下设的专门机构，主要负责公司内、 外部审计的沟通、监督和核查工作。 第三章 职责权限 第二章 人员组成 第七条 公司董事会审计委员会 ...

General Provisions - The purpose of establishing the Audit Committee is to enhance the decision-making function of the board of directors and ensure effective supervision of financial and operational activities [1] - The Audit Committee is a specialized working body set up by the board of directors, responsible for communication, supervision, and verification of internal and external audits [1][2] Composition of the Committee - The Audit Committee consists of more than three directors, with a majority being independent directors, and the chairperson must be an independent director with accounting expertise [3][4] - The term of the Audit Committee members aligns with that of other directors, and members can be re-elected [2][3] Responsibilities and Authority - The Audit Committee is responsible for reviewing financial information, supervising internal and external audits, and evaluating internal controls [9] - Key responsibilities include supervising external audit work, reviewing financial reports, assessing internal control effectiveness, and coordinating communication between management and external auditors [9][10][11] Work Procedures - The Audit Committee must hold at least one meeting each quarter, with meetings called by the chairperson or upon request by committee members [8][29] - Meeting notifications must be sent three days in advance, and decisions require a majority vote from committee members [8][29] Information Disclosure - The company must disclose the composition and professional background of the Audit Committee members, as well as any significant issues identified during their duties [36][37] - If the board does not adopt the Audit Committee's proposals, the company must disclose the reasons for this decision [38] Additional Regulations - The rules and procedures established by the Audit Committee must comply with relevant laws, regulations, and the company's articles of association [12][16] - The Audit Committee is responsible for formulating and revising its own rules and procedures, which are integral to the overall governance framework of the company [12][16]

Core Points - The article outlines the regulations and responsibilities of the Audit Committee of Jiangsu Kangwei Century Biotechnology Co., Ltd, emphasizing the need for independent directors and their qualifications [2][4][5] - The Audit Committee is responsible for overseeing financial reporting, internal controls, and external audits, ensuring compliance with relevant laws and regulations [3][6][7] Group 1: Audit Committee Structure - The Audit Committee must consist of directors who are not senior management, with a majority being independent directors [2][4] - Independent directors must have relevant professional knowledge and experience to effectively supervise and evaluate audit work [2][4] - The committee is responsible for proposing the hiring or replacement of external auditors and reviewing their fees and terms [5][6] Group 2: Responsibilities and Authority - The main responsibilities of the Audit Committee include supervising external audits, evaluating internal audits, and reviewing financial information [6][7] - The committee must ensure the accuracy and completeness of financial reports and address any significant issues related to fraud or misrepresentation [6][7] - The committee has the authority to hire independent consultants and legal advisors as needed [10][12] Group 3: Meeting Procedures - The Audit Committee is required to hold at least one regular meeting each quarter and can convene additional meetings as necessary [10][12] - A quorum for meetings requires the presence of at least two-thirds of the committee members [10][12] - Meeting records must be kept for a minimum of ten years, detailing attendance, agenda, and decisions made [11][13]

Core Viewpoint - The company has established an Audit Committee under the Board of Directors to enhance decision-making capabilities, ensure effective supervision of the management, and improve corporate governance structure [1]. Group 1: General Provisions - The Audit Committee is responsible for financial inspection, supervision of directors and senior management, and proposing the convening of extraordinary shareholder meetings when necessary [1][2]. - The committee consists of five members, including three independent directors, with the chairperson being a professional in accounting [2][3]. Group 2: Responsibilities and Authority - The main responsibilities of the Audit Committee include supervising external and internal audits, reviewing financial information, and assessing internal controls [2][5]. - The committee is tasked with ensuring the integrity of financial reports and addressing any issues related to fraud or significant misstatements [5][10]. Group 3: Decision-Making Procedures - The Audit Committee must approve certain matters, such as the disclosure of financial reports and the hiring or dismissal of external auditors, before submitting them to the Board for review [9][10]. - Meetings of the Audit Committee are required to be held regularly, with at least four meetings annually, and decisions must be made with a majority vote [11][14]. Group 4: Meeting Protocols - The committee meetings can be regular or temporary, with specific notification requirements for all members [11][12]. - Meeting records must be maintained, detailing attendance, discussions, and voting outcomes, and these records should be preserved for at least ten years [14][15].

Core Viewpoint - The document outlines the operational guidelines for the Audit Committee of Liaoning Chengda Co., Ltd., aiming to enhance corporate governance and ensure effective oversight of financial reporting and auditing processes [1][2]. Group 1: General Provisions - The Audit Committee is established to review financial information, supervise internal and external audits, and ensure compliance with relevant laws and regulations [1]. - Members of the Audit Committee must possess adequate time, expertise, and professional integrity to fulfill their responsibilities effectively [1][2]. Group 2: Composition of the Committee - The Audit Committee consists of three directors who are not senior management, with a majority being independent directors [2]. - The committee is chaired by a member with accounting expertise, elected by the board [2]. Group 3: Responsibilities and Authority - The main responsibilities include reviewing financial disclosures, supervising external audits, and evaluating internal controls [3][4]. - The committee must approve significant financial reports and changes in accounting policies before submission to the board [3][4]. Group 4: Internal and External Audit Oversight - The committee is responsible for selecting external auditors and evaluating their performance annually [4][5]. - It must also oversee the internal audit process, ensuring that internal controls are effective and any deficiencies are addressed [5][6]. Group 5: Meeting Procedures - The Audit Committee is required to meet at least quarterly, with provisions for additional meetings as necessary [9][10]. - A quorum of two-thirds of the members is needed for meetings, and decisions must be made by a majority vote [9][10]. Group 6: Reporting and Documentation - The committee must maintain detailed records of meetings and decisions, which should be preserved for at least ten years [11]. - Annual reports on the committee's activities must be disclosed to the Shanghai Stock Exchange alongside the company's annual report [11][12].

Core Viewpoint - The establishment and operation of the Audit Committee of Shenzhen Guangfeng Technology Co., Ltd. aim to enhance internal control, ensure effective supervision by the board of directors, and improve corporate governance structure [1]. Group 1: General Provisions - The Audit Committee is a specialized working body established by the board of directors, responsible for communication and coordination of internal and external audits, supervising the implementation of internal audit systems, and reporting to the board [1][2]. - The committee members must dedicate sufficient time and effort to fulfill their responsibilities effectively [2]. Group 2: Composition of the Committee - The Audit Committee consists of at least three directors, with a majority being independent directors, and the chairperson must be a qualified accounting professional [6][7]. - The term of the committee members aligns with that of the board, with independent directors limited to a maximum of six consecutive years [7][8]. Group 3: Responsibilities and Authority - The main responsibilities of the Audit Committee include reviewing financial information, supervising internal and external audits, and ensuring compliance with laws and regulations [11][12]. - The committee is tasked with evaluating the independence and professionalism of external auditors and proposing their appointment or dismissal [14][15]. Group 4: Internal Control and Audit - The Audit Committee supervises the internal audit department, ensuring it operates effectively and reports on significant issues [17][18]. - The committee is responsible for assessing the effectiveness of internal controls and ensuring timely rectification of any identified deficiencies [19][20]. Group 5: Meeting Procedures - The Audit Committee must hold at least one regular meeting each quarter, with provisions for special meetings as needed [33][34]. - Decisions require a majority vote from attending members, and detailed records of meetings must be maintained for at least ten years [45][46].

Core Viewpoint - The meeting emphasized the importance of audit supervision in enhancing government efficiency, creating a favorable business environment, and promoting high-quality economic and social development [1] Group 1: Audit Supervision Importance - Audit is a crucial part of the party and state supervision system, significantly impacting government work efficiency and economic development [1] - The audit authority should focus on major strategies, initiatives, and projects, revealing existing problems and risks [1] Group 2: Audit Rectification - Audit rectification is essential for effective audit supervision, requiring all levels to accept and implement audit recommendations seriously [1] - Audited entities must take primary responsibility for rectification, while relevant departments should fulfill their supervisory roles [1]