南京莱斯信息技术股份有限公司 内部审计制度 第一章 总则 第一条 为规范南京莱斯信息技术股份有限公司（以下简称"公司"）内部 审计工作，保证审计工作质量，使公司能够稳定健康的运营，保护投资者合法权 益，根据《中华人民共和国公司法》 《中华人民共和国审计法》 《审计署关于内部 审计工作的规定》 《上海证券交易所科创板股票上市规则》等法律、法规以及《南 京莱斯信息技术股份有限公司章程》 （以下简称"公司章程"）的有关规定，结合 公司实际，制定本制度。 第二条 公司各部门、分、子公司、办事处均应参照本制度施行。 第三条 本制度所称内部审计，是指由公司内部审计机构或人员，对公司内 部控制和风险管理的有效性、财务信息的真实性和完整性以及经营活动的效率和 效果等开展的一种评价活动。 第四条 内部审计工作应遵循的原则： （二）监督及评估内部审计工作，负责内部审计与外部审计的协调； （三）审核公司的财务信息及其披露； （四）监督及评估公司的内部控制； （一）合法合规性。内部审计工作应当按照国家法律法规和公司的制度执行。 （二）独立性原则。审计部设置和审计工作的实施应该保持独立性，审计部 由审计委员会直接领导，不得置于任何职能 ...

Core Points - The article outlines the internal audit system of Hangzhou Huaxing Chuangye Communication Technology Co., Ltd, aiming to enhance audit quality and protect investors' rights [1][2][3] Group 1: Internal Audit Objectives - Internal audit is defined as an evaluation activity conducted by the company's internal audit institution or personnel to assess the effectiveness of internal controls and risk management, the authenticity and completeness of financial information, and the efficiency and effectiveness of operations [2][3] - The purpose of internal audit is to promote the establishment and improvement of internal controls, effectively control costs, enhance management, mitigate operational risks, and increase company value [2][3] Group 2: Internal Audit Structure - The company establishes an internal audit department responsible for supervising the authenticity and completeness of financial information and the implementation of internal control systems [3][4] - The internal audit department operates independently under the audit committee and is not subject to the leadership of the finance department [3][4][5] Group 3: Audit Committee Responsibilities - The audit committee guides and supervises the internal audit department, reviews the annual internal audit work plan, and ensures the implementation of the internal audit plan [5][6] - The internal audit department must report its work to the audit committee, including audit reports and rectification plans for identified issues [5][6] Group 4: Internal Audit Duties - The internal audit department is responsible for evaluating the integrity and effectiveness of internal control systems across various departments and subsidiaries [6][7] - It conducts audits on financial data, compliance with laws, and the legitimacy and completeness of economic activities [6][7] Group 5: Audit Process and Reporting - The internal audit department must submit an annual internal audit work plan before the end of each accounting year and a report within two months after the year-end [8][9] - The department is required to conduct audits on significant external investments, asset purchases and sales, guarantees, related transactions, and the use of raised funds [8][9][10] Group 6: Information Disclosure - The company must disclose its internal control self-evaluation report alongside its annual report [12][13] - The internal audit department evaluates the management of information disclosure and ensures compliance with relevant regulations [12][13] Group 7: Rewards and Penalties - The company establishes a mechanism for rewarding and penalizing internal audit personnel based on their performance and contributions [14][15] - Serious violations by audited units or individuals may lead to accountability and compensation responsibilities [14][15][16]

内部审计制度 山东省章丘鼓风机股份有限公司 内部审计制度 第一章 总 则 第一条 为规范山东省章丘鼓风机股份有限公司（以下简称"公司"）的内部审计工 作，根据《审计署关于内部审计工作的规定》、中国内部审计协会制定的《内部审计基 本准则》，结合公司实际，制定本制度。 第二条 公司的内部审计是一种独立客观的监督和评价活动，它通过系统化和规范 化的方法，评价和改进公司的经营管理活动和内部控制过程的效率及效果，防范经营风 险，改善运营状况，提高经济效益，帮助公司实现目标。 第三条 内部审计活动应该独立，内部审计人员在开展工作时应做到客观。 第四条 内部审计工作实行公司审计委员会负责制。内部审计机构对董事会负责， 向董事会审计委员会报告工作。内部审计机构在对公司业务活动、风险管理、内部控制、 财务信息等情况进行检查监督过程中，应当接受审计委员会的监督指导。 第二章 内部审计机构和人员 第五条 公司设审计部，在公司董事会所属审计委员会的直接领导下独立开展内部 审计工作，对公司的业务活动、风险管理、内部控制、财务信息等事项进行监督检查， 不受其他部门和个人干涉。 审计部对审计委员会负责，向审计委员会报告工作。 公司各内部机 ...

第三条 本制度所称内部控制，是指公司董事会、高级管理人员及其他有关 人员为实现下列目标而提供合理保证的过程： (一)遵守国家法律、行政法规、部门规章及其他相关规定； 振德医疗用品股份有限公司 内部审计制度 （2025 年 7 月制定） 第一章 总则 第一条 为加强振德医疗用品股份有限公司（以下简称"公司"）内部审计工 作，提高内部审计的质量，根据《中华人民共和国审计法》、《中华人民共和国国 家审计准则》《企业内部控制基本规范》《上海证券交易所股票上市规则》等有关 法律、法规和规范性文件以及《公司章程》的有关规定，结合公司实际情况，制 定本制度。 第二条 本制度所称内部审计是指公司内部审计机构或人员，对其内部控制 和风险管理的有效性、财务信息的真实性和完整性以及经营活动的效率和效果等 开展的一种评价活动。 (二)提高公司经营的效率和效果； (三)保障公司资产的安全。 第四条 内部审计遵循"独立、客观、公正"的原则，保证其工作合法、合 理有效，完善公司内部约束机制，加强内部管理，提高公司经济效益。 第五条 公司董事会对内部控制制度的建立健全和有效实施负责，重要的内 部控制制度应当经董事会审议通过。 公司董事、高级 ...

General Overview - The company has established an internal audit system to enhance supervision and risk control, ensuring the safety and integrity of assets, improving management, and increasing economic efficiency [2][3]. Internal Audit Structure - An audit committee is set up under the board of directors, responsible for organizing and implementing internal audits, consisting of three members with a majority being independent directors [3][4]. - The audit department, as a dedicated internal audit body, reports to the audit committee and maintains independence from other departments [3][5]. Internal Audit Objectives and Basis - The internal audit covers the company's departments, subsidiaries, and significant investments, evaluating the authenticity, legality, and effectiveness of economic activities [3][10]. - The audit is based on various laws and regulations, including the Securities Law and the Audit Law, as well as the company's articles of association and management systems [3][11]. Audit Methods - The internal audit can be conducted through document submission or on-site audits, with the audited units required to provide necessary conditions for the audit [4][5]. Responsibilities and Authority of the Audit Department - The audit department is responsible for evaluating the completeness and effectiveness of internal control systems and auditing financial data for legality and compliance [5][13]. - The department has the authority to request relevant documents, attend meetings, and investigate issues related to audit matters [5][14]. Requirements for Internal Auditors - Internal auditors must adhere to principles, possess accounting knowledge, and demonstrate independent and logical thinking abilities [6][7]. - They are expected to maintain a rigorous work ethic, avoid conflicts of interest, and uphold confidentiality [6][7]. Audit Procedures - The audit department develops an annual audit plan based on company priorities, which is submitted to the audit committee for approval [8][24]. - Auditors must establish working papers and maintain documentation according to legal requirements, ensuring evidence is signed or stamped by the audited parties [9][10]. Specific Audit Areas - The internal audit covers various areas, including fundraising, sales cycles, accounts receivable, major contracts, inventory procurement, cost control, and tax compliance [12][13][14][15][16]. - Auditors are tasked with evaluating the feasibility of major projects and ensuring compliance with regulations regarding external guarantees [16][17]. Audit Quality and Ethics - The audit department is responsible for maintaining high-quality audit practices and is subject to evaluation by the audit committee [18][19]. - Auditors must adhere to ethical standards, avoiding conflicts of interest and ensuring the confidentiality of sensitive information [18][19].

Core Points - The internal audit system of Dongzhu Ecological Environmental Protection Co., Ltd. aims to standardize internal audit work, clarify responsibilities, ensure audit quality, and enhance economic efficiency [1][2] - The internal audit is defined as an evaluation activity conducted by internal personnel to assess the effectiveness of internal controls, risk management, and the authenticity of financial information [1][2] - The purpose of internal audit is to promote the establishment of effective internal controls, improve management, mitigate operational risks, and increase company value [1][2] Group 1: General Principles - The internal audit system is established in accordance with national laws and regulations, as well as the company's operational characteristics [2] - The board of directors is responsible for the establishment and effective implementation of internal control systems, which must be approved by the board [2][3] - The internal audit system applies to Dongzhu Ecological Environmental Protection Co., Ltd. and its subsidiaries [2] Group 2: Organization and Authority - The board of directors establishes an audit committee, which must consist of a majority of independent directors, including at least one accounting professional [3][4] - The audit department is responsible for supervising the authenticity and completeness of financial information and internal control systems, reporting directly to the audit committee [3][4] - The audit department must have at least three dedicated personnel to carry out internal audit work [3][4] Group 3: Audit Responsibilities and Content - The audit committee guides and supervises the audit department, meeting at least quarterly to review audit plans and reports [6][7] - The audit department is responsible for developing internal audit work systems, conducting audits on financial activities, and evaluating the effectiveness of internal controls [6][7] - The audit department must report any significant internal control deficiencies or risks to the audit committee [8][9] Group 4: Internal Control Evaluation - The audit department evaluates the effectiveness of internal controls related to financial reporting and information disclosure, focusing on completeness and rationality [8][9] - Any identified internal control deficiencies must be addressed with corrective measures and follow-up reviews [8][9] - The audit department must submit an annual internal control evaluation report to the audit committee [8][9] Group 5: Compliance and Reporting - The audit department must audit significant external investments, asset purchases, and guarantees, ensuring compliance with approval procedures [10][11] - The audit department is required to audit the use of raised funds, ensuring they are used according to the planned investment projects [11][12] - The company must disclose the internal control self-evaluation report and the auditor's report simultaneously with the annual report [14][15]

Core Points - The article outlines the internal audit system of Shuiyang Group Co., Ltd, emphasizing the importance of internal auditing in enhancing operational efficiency and risk management [1][2][3] - The internal audit aims to ensure the authenticity, legality, and effectiveness of the company's financial activities and internal controls [1][3] - The audit committee is established under the board of directors to oversee the internal audit department, which is responsible for executing daily audit tasks [2][5] Chapter Summaries Chapter 1: General Provisions - The internal audit system is designed to regulate the internal audit work of the company and enhance supervision and risk control [1] - Internal auditing is defined as a systematic review of the company's financial and economic activities [1][3] Chapter 2: Organizational Structure and Personnel - An audit committee is set up under the board of directors, with the audit department reporting to this committee [2] - The audit department must maintain independence and should not be under the financial department's leadership [2][3] Chapter 3: Audit Responsibilities - The audit department is responsible for evaluating the completeness and effectiveness of internal control systems across the company and its subsidiaries [4][5] - The department must report its findings to the audit committee at least quarterly and submit an annual internal audit report [5][6] Chapter 4: Audit Authority - The audit department has the authority to inspect all relevant financial documents and operational records of the audited units [6][7] - It can also take immediate action against any serious violations discovered during audits [8] Chapter 5: Audit Procedures - The audit department must submit an annual audit plan to the audit committee and determine quarterly audit focuses [9][10] - Audits are conducted through various methods, including on-site inspections and document reviews [9][10] Chapter 6: Rewards and Penalties - The audit department can recommend rewards for outstanding performance in executing the internal audit system [11] - Penalties are outlined for individuals or units that obstruct the audit process or provide false information [11][12] Chapter 7: Supplementary Provisions - The board of directors is responsible for interpreting and amending the internal audit system [12] - The system becomes effective upon approval by the board of directors [12]

Core Points - The internal audit system of Anhui Anada Titanium Industry Co., Ltd. aims to strengthen internal control management, standardize audit work, improve audit quality, and ensure legal compliance while protecting investors' rights [1][2][3] - The internal audit is defined as an evaluation activity conducted by internal personnel to assess the effectiveness of internal controls and risk management, the authenticity and completeness of financial information, and the efficiency of business operations [1][2] - The board of directors is responsible for establishing and implementing the internal control system, ensuring the accuracy and completeness of related disclosures [2][3] Internal Audit Structure - The company has established an audit committee under the board of directors, with a majority of independent directors, and the committee is responsible for overseeing the internal audit department [2][3] - A dedicated internal audit department (Audit Department) is set up to handle all audit affairs independently, reporting to the audit committee [2][3] - The audit department must maintain independence and is not to be under the leadership of the finance department [2][3] Responsibilities and Authority - The audit committee guides and supervises the internal audit department, reviews annual audit plans, and coordinates with external audit units [4][5] - The audit department is responsible for evaluating the completeness and effectiveness of internal control systems, auditing financial and economic data, and assisting in establishing anti-fraud mechanisms [4][5] - The audit department has the authority to develop annual audit plans, attend relevant meetings, inspect documents and data, and investigate issues related to audit matters [5][6] Implementation Procedures - The audit department must conduct annual evaluations of internal controls and report findings to the audit committee [7][8] - If significant internal control deficiencies or risks are identified, the audit department must promptly report to the audit committee [8][9] - The audit department conducts timely audits of significant external investments, asset purchases and sales, guarantees, and related transactions [9][10] Information Disclosure - The audit committee issues an annual self-evaluation report on internal controls based on the audit department's findings, which includes the board's declaration of the report's authenticity [15][16] - The company must disclose the internal control self-evaluation report and the auditor's report in its annual report [16][17] Incentives and Accountability - The company establishes mechanisms to evaluate the performance of internal auditors and holds them accountable for significant issues [38][39] - Internal auditors who perform their duties diligently may receive recognition, while those who abuse their power or fail to comply with regulations may face disciplinary actions [40][41]

General Principles - The internal audit management system aims to enhance internal management and control, ensure compliance, provide reliable information for decision-making, protect investors' rights, and improve operational efficiency [1][2] - Internal audit is defined as an evaluation activity conducted by the internal audit department to assess the effectiveness of internal controls, risk management, and the authenticity and completeness of financial information [1][2] Internal Audit Structure and Personnel - The company establishes an audit committee under the board of directors and sets up an internal audit department responsible for supervising business activities, risk management, and financial information [2][3] - The internal audit department operates independently and reports directly to the audit committee, ensuring it is not under the leadership of the finance department [2][3] Responsibilities and Authority of the Internal Audit Department - The internal audit department is responsible for evaluating the completeness and effectiveness of internal control systems, auditing financial documents, and monitoring compliance with regulations [3][4] - The department must maintain independence and confidentiality in its operations, with audit evidence being adequately documented and archived for at least ten years [5][6] Specific Audit Implementation Measures - The internal audit department is required to conduct evaluations of internal controls at least annually and submit reports to the audit committee [6][8] - Regular checks on significant events such as financial transactions and related party dealings must be conducted, with findings reported to the audit committee [6][8] Information Disclosure - The internal audit department is responsible for organizing and implementing internal control evaluations, which are then reviewed by the board and audit committee [9][10] - Annual internal control evaluation reports must be disclosed alongside the company's annual report, including any non-standard audit opinions from external auditors [9][10] Rewards and Responsibilities - Internal audit personnel who make significant contributions should be recognized and rewarded, while those who abuse their power or violate regulations may face disciplinary actions [29][30] - The company can recommend corrective actions or disciplinary measures against audited units or individuals who violate regulations [30][31] Supplementary Provisions - The internal audit management system applies to the company and its subsidiaries, with modifications made as necessary based on regulatory requirements [32][33] - The board of directors is responsible for interpreting the system, which takes effect upon approval [34]

Core Points - The internal audit system of Jiangsu Kangzhong Digital Medical Technology Co., Ltd. aims to standardize internal audit work, enhance quality, protect investor rights, and promote sustainable development [2][4] Group 1: General Principles - The internal audit is defined as an evaluation activity conducted by internal personnel to assess the effectiveness of internal controls, risk management, and the authenticity and completeness of financial information [4] - The internal audit department operates under the leadership of the board's audit committee and is responsible for reporting its work to the committee [3][4] Group 2: Responsibilities and Authority - The internal audit department has the authority to request relevant documents, review financial statements, inspect computer systems, and investigate any obstruction to the audit process [5][6] - Internal auditors are required to adhere to professional ethics, remain objective, and are protected by law from retaliation [5][7] Group 3: Audit Duties and Content - The internal audit department is responsible for evaluating the integrity and effectiveness of internal controls, auditing financial data for legality and compliance, and assisting in establishing anti-fraud mechanisms [6][8] - Reports on internal audit findings must be submitted to the audit committee at least quarterly, and a comprehensive report is required at the end of each fiscal period [6][8] Group 4: Audit Procedures - The internal audit process includes planning, notifying the audited unit, and conducting the audit using various methods to gather sufficient evidence [10] - Audit reports are drafted and sent to the audited unit for feedback, and follow-up audits are conducted to ensure compliance with audit recommendations [10][9] Group 5: Audit Requirements - Internal auditors must possess relevant professional knowledge and experience, and the company must ensure their ability to perform their duties without interference [7][8] - Any violations of laws or internal regulations must be reported promptly, and auditors are responsible for the accuracy of their reports [8][9] Group 6: Rewards and Penalties - The company will hold accountable any unit or individual responsible for significant violations of financial laws, and internal auditors who face retaliation can report to management [10][10] - Internal auditors demonstrating diligence and integrity will be rewarded, while those abusing their power will face disciplinary actions [10][10]