Core Points - The internal audit system of Suzhou Huazhi Jie Telecommunications Co., Ltd. aims to standardize internal audit work, enhance quality, and protect investors' rights [1][2] - 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 [1] - The company is required to establish a robust internal audit system in accordance with national laws and regulations, tailored to its industry characteristics [1][2] General Provisions - The board of directors is responsible for ensuring the accuracy and completeness of internal control-related information disclosures [2] - An audit committee is established under the board to oversee the internal audit department, which is responsible for monitoring business activities, risk management, and financial information [2][3] - The audit department must maintain independence and not be under the leadership of the finance department [2][3] Responsibilities and Overall Requirements - The audit committee has several key responsibilities, including guiding the establishment of the internal audit system, reviewing annual audit plans, and reporting significant issues to the board [2][3] - The audit department is tasked with evaluating the integrity and effectiveness of internal controls across the company and its subsidiaries [3][4] Specific Implementation - The audit department must conduct audits covering all business activities related to financial reporting and information disclosure, including sales, procurement, inventory management, and more [5] - Audit evidence must be sufficient, relevant, and reliable, with clear documentation maintained [5][6] - The audit department is required to submit an internal control evaluation report to the audit committee at least once a year [6][7] Information Disclosure - The board or audit committee must evaluate the internal control system based on audit reports and disclose the internal control evaluation report alongside the annual report [7][8] - If an external auditor issues a non-standard report regarding internal control effectiveness, the board must provide a special explanation detailing the issue and its impact [7][8] Supervision and Management - The effectiveness of the internal control system is a key performance indicator for all departments and subsidiaries [8] - A responsibility accountability mechanism is established to address violations of the internal control system [8]

Core Viewpoint - The internal audit work system of Taihao Technology Co., Ltd. aims to enhance corporate governance and establish a robust internal audit framework to promote effective risk management and internal control [1][2]. Group 1: General Principles - The internal audit is defined as an independent and objective evaluation of the company's financial activities, economic operations, internal controls, and risk management [2]. - The internal audit institution is responsible for conducting audits and must adhere to relevant laws and professional standards, ensuring independence and objectivity [3][4]. - The internal audit institution reports directly to the board of directors and the audit committee, ensuring oversight and guidance [3][6]. Group 2: Responsibilities and Authority - The internal audit institution is tasked with developing the internal audit work system, auditing economic management efficiency, and evaluating the effectiveness of internal controls [5][6]. - It has the authority to request necessary documents from audited units, participate in relevant meetings, and investigate issues related to financial activities and internal controls [14]. - The audit committee is responsible for overseeing the internal audit work, including reviewing audit plans and ensuring compliance with regulations [7][9]. Group 3: Implementation Procedures - The internal audit institution must create an annual audit work plan and notify the audited units before conducting audits [10][11]. - Audit reports must be submitted to the internal audit institution and the audit committee, with provisions for feedback from the audited units [12][13]. - A mechanism for rectifying issues identified during audits is established, with the audited unit's leadership held accountable for implementing corrective actions [28][29]. Group 4: Accountability - The company will take corrective actions against units that refuse to cooperate with audits or fail to provide accurate information [29]. - Internal auditors who perform their duties diligently and contribute significantly may receive recognition and rewards, while those involved in misconduct will face disciplinary actions [30]. Group 5: Supplementary Provisions - Any matters not covered by this system or conflicting with laws and regulations will be governed by relevant legal provisions and the company's articles of association [31][32]. - The board of directors is responsible for formulating and interpreting this internal audit work system, which will take effect upon approval [32].

Core Points - The company establishes an internal audit system to enhance management and ensure compliance with relevant laws and regulations [1][2] - The internal audit aims to promote effective internal controls, improve management efficiency, and protect shareholder interests [2][3] Internal Audit Management - The internal audit applies to all departments, subsidiaries, and significant investees of the company [1] - Internal audit is defined as an independent evaluation of the effectiveness of internal controls, risk management, and the accuracy of financial information [1][2] Internal Control Objectives - Internal control activities are designed to ensure compliance with laws, enhance operational efficiency, safeguard assets, and ensure accurate information disclosure [2] - The internal audit's purpose includes cost control, risk mitigation, and prevention of illegal activities [2][3] Internal Audit Structure - The company’s board establishes an audit committee composed of three non-executive directors, including two independent directors [2][3] - An internal audit institution is set up to oversee business activities, risk management, and financial information [2][3] Responsibilities and Authority - The internal audit institution is responsible for evaluating the completeness and effectiveness of internal controls and auditing financial data for legality and accuracy [4][5] - The institution has the authority to request relevant documents, conduct investigations, and impose temporary measures against obstructive departments [5][6] Audit Procedures and Reporting - Internal audits cover all business activities related to financial reporting and information disclosure [7][8] - The internal audit institution must report to the audit committee at least quarterly and submit annual audit reports [4][7] Collaboration and Support - The internal audit institution may collaborate with other departments for specialized audits and support external auditors while maintaining confidentiality [8][9] - The institution assists in due diligence for investment and acquisition activities as required by the board [8][9] Evaluation and Accountability - The audit committee participates in evaluating the internal audit leader, and outstanding auditors may receive recognition [10][11] - Violations of the internal audit regulations may lead to administrative or economic penalties [10][11]

西部超导材料科技股份有限公司 内部审计管理制度 西部超导材料科技股份有限公司 第一章 总则 第一条 为了规范西部超导材料科技股份有限公司（以下简称"公司"）内部审计 工作，提高内部审计工作质量，明确内部审计机构和审计人员的责任，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》、等法律、法规及 《西部超导材料科技股份有限公司章程》（以下简称"《公司章程》"）的规定，结合 公司的实际情况，制定本制度。 第二条 本制度所称内部审计，是指由公司内部机构或人员，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。 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、法规、规章及其他相关规定； （二）提高公司经营的效率和效果； （三）保障公司资产的安全； （四）确保公司信息披露的真实、完整。 第四条 公司要依照国家有关法律、法规及规章的规定，结合公司所处行业和生产 经营特点，建立健全内部审计制度，防范和控制公司风险，增强公司信息披露的可靠性。 内部审计制度须经董事 ...

Core Points - The company aims to strengthen its internal audit work to enhance internal control, improve management, and increase economic efficiency [1][2] - The internal audit is defined as an independent and objective evaluation of financial activities, internal controls, and risk management to promote governance and achieve company goals [1][2] - The board of directors is responsible for establishing and implementing effective internal control systems and ensuring the accuracy of related disclosures [2][3] Internal Audit Structure - An audit committee is established under the board of directors, consisting of at least three directors who are not senior management, with a majority being independent directors [2][3] - The audit department is responsible for supervising business activities, risk management, and financial information, reporting directly to the audit committee [3][4] - Internal audit personnel must maintain independence and possess relevant professional knowledge, ensuring they do not engage in decision-making for the audited entities [3][4] Audit Responsibilities - The audit committee is tasked with reviewing financial information, supervising internal and external audits, and evaluating internal controls [4][5] - The audit department is responsible for assessing the integrity and effectiveness of internal control systems across the company and its subsidiaries [5][6] - Internal audit reports must be submitted to the audit committee at least quarterly, detailing audit findings and issues [5][6] Audit Process - The internal audit process includes planning, preparation, implementation, and reporting, with a focus on obtaining sufficient and relevant audit evidence [7][8] - Audit reports should include an overview, findings, conclusions, and recommendations, with management required to respond to findings and set deadlines for corrective actions [8][9] - The audit department must follow up on identified internal control deficiencies and ensure corrective measures are implemented [9][10] Internal Control Evaluation - The internal audit institution is responsible for organizing and implementing internal control evaluations, with annual reports required to disclose the effectiveness of internal controls [10][11] - The company must disclose any significant internal control deficiencies or risks to regulatory authorities and the public [9][10] Rewards and Penalties - Internal audit personnel who make significant contributions should be recognized and rewarded [10][11] - The company will take corrective actions against personnel who fail to comply with audit regulations or obstruct audit processes [11][12]

Core Viewpoint - The internal audit system of Guangdong Saiwei Microelectronics Co., Ltd. is established to enhance internal management and audit supervision, effectively identify and control risks, and protect the legitimate rights and interests of investors while ensuring the healthy development of the company's operations [1][2]. Group 1: Internal Audit Objectives and Responsibilities - The internal audit aims to ensure the legality and compliance of the company's operations, asset security, and the authenticity and completeness of financial reports, thereby improving operational efficiency and promoting the achievement of development strategies [2]. - The Board of Directors is responsible for establishing and effectively implementing the internal control system, which must be reviewed and approved by the Board [2][3]. - The Audit Department, under the guidance of the Audit Committee, independently conducts audits and reports directly to the Audit Committee [3][4]. Group 2: Audit Department Structure and Personnel - The Audit Department is equipped with dedicated audit personnel who possess necessary professional knowledge and skills in accounting and auditing [4][5]. - The head of the Audit Department is nominated by the Audit Committee and appointed by the Board, ensuring independence from the financial department [5][6]. - Internal auditors must adhere to professional ethics, including independence, objectivity, and confidentiality [6][7]. Group 3: Audit Procedures and Reporting - The Audit Department is required to submit internal audit reports to the Audit Committee after each annual and semi-annual period, highlighting any internal control deficiencies and the measures taken for improvement [5][8]. - Audits should cover all business activities related to financial reporting and information disclosure, including sales, procurement, inventory management, and more [6][7]. - The Audit Department must evaluate the effectiveness of internal controls at least annually and report findings to the Audit Committee [8][9]. Group 4: Specific Audit Focus Areas - The Audit Department focuses on significant external investments, asset purchases and sales, external guarantees, related transactions, and the use of raised funds, ensuring compliance with relevant regulations [9][10]. - Audits of external guarantees must assess the risk exposure and the integrity of the guaranteed parties [10][11]. - The Audit Department is responsible for evaluating the management of information disclosure, ensuring that the company adheres to established protocols and maintains confidentiality [11][12]. Group 5: Compliance and Accountability - The company must ensure that any internal control deficiencies identified during audits are addressed promptly, with follow-up reviews to monitor the implementation of corrective actions [12][13]. - The Audit Committee is tasked with issuing an annual self-evaluation report on the internal control system based on the Audit Department's findings [13][14]. - The company is required to disclose the internal control audit report alongside its annual report, ensuring transparency and accountability [14][15].

Core Viewpoint - The document outlines the internal audit system of Shenzhen Yuntian Lifeng Technology Co., Ltd., emphasizing the importance of internal control, risk management, and the responsibilities of the internal audit department to ensure compliance and protect investor rights [1][2]. Group 1: Internal Audit Framework - 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]. - The internal audit department is responsible for supervising business activities, risk management, internal controls, and financial information [2]. - The internal audit department must maintain independence and not be under the leadership of the finance department [2][3]. Group 2: Responsibilities and Reporting - The internal audit department has several key responsibilities, including evaluating the completeness and effectiveness of internal control systems and auditing financial data for legality and accuracy [3][4]. - The internal audit department is required to report to the audit committee at least quarterly, detailing the execution of the audit plan and any issues discovered [3][4]. - The audit committee is responsible for guiding the internal audit work and reviewing the internal audit reports submitted by the internal audit department [5][6]. Group 3: Implementation and Evaluation - The internal audit department must submit an annual audit work plan to the audit committee two months before the end of each fiscal year, focusing on significant areas such as external guarantees and related transactions [5][6]. - Internal control evaluations must include assessments of the internal control systems related to financial reporting and information disclosure [6][7]. - The internal audit department is tasked with following up on identified internal control deficiencies and ensuring corrective measures are implemented [6][7]. Group 4: Information Disclosure - The company is required to disclose the annual internal control evaluation report alongside its annual report, including the auditor's verification opinion [7][8]. - The internal control evaluation report must cover various aspects, including the board's declaration of the report's authenticity and the status of previous deficiencies [7][8]. Group 5: Supervision and Management - The company will recognize and reward internal audit personnel who perform well, while those who neglect their duties or breach confidentiality will face disciplinary actions [8]. - Any significant issues found in the internal audit work will lead to accountability measures against responsible individuals, potentially including criminal prosecution if warranted [8].

Core Points - The company aims to enhance its governance structure, standardize operations, improve internal audit quality, and protect investor rights through the establishment of internal audit regulations [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, as well as the authenticity and completeness of financial information [1][2] - The board of directors is responsible for the establishment and effective implementation of internal control systems, 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, which consists of directors, with a majority being independent directors [2][3] - An internal audit department is set up to oversee the internal audit activities, reporting directly to the audit committee [2][3] - Internal audit personnel must possess the necessary professional knowledge and skills to perform their duties effectively [3] Responsibilities and Authority - The audit committee is tasked with guiding and supervising the internal audit system, reviewing annual audit plans, and ensuring effective operation of the internal audit department [4][5] - The internal audit department is responsible for evaluating the integrity and effectiveness of internal controls, auditing financial data, and assisting in establishing anti-fraud mechanisms [4][5] - The internal audit department has the authority to request relevant documents, attend meetings, and investigate issues related to audit matters [5][6] Audit Procedures and Reporting - The internal audit process includes planning, notifying the audited parties, conducting audits, and providing improvement suggestions based on findings [7][8] - The internal audit department must submit an annual audit work plan to the audit committee and report quarterly on audit findings [8][9] - Internal audit evidence must be sufficient, relevant, and reliable, with proper documentation maintained for five years [9][10] Information Disclosure - The company is required to disclose the internal control evaluation report alongside its annual report, ensuring transparency regarding internal control effectiveness [11][12] - The board must approve the internal control evaluation report, which includes a declaration of its authenticity and a summary of any identified deficiencies [12][13] Reward and Punishment Mechanism - The company will reward audit personnel who perform their duties diligently and contribute significantly to the organization [26][27] - Disciplinary actions will be taken against those who obstruct the internal audit process or fail to correct identified issues [27][28]

Core Points - The company aims to standardize and improve the quality of its internal audit work to enhance economic management and efficiency [1][2] - The internal audit system is established in accordance with relevant laws and regulations, ensuring compliance and effective risk management [1][3] - The Audit Supervision Department operates independently, reporting directly to the Audit Committee and ensuring cooperation from all internal departments [2][4] Group 1: Internal Audit Framework - The internal audit is defined as an evaluation activity assessing the effectiveness of internal controls, risk management, and the authenticity of financial information [1][3] - The Audit Supervision Department is responsible for auditing financial management and internal control systems of the company and its subsidiaries [2][4] - Internal auditors must maintain independence and objectivity, and are protected by law from retaliation [2][3] Group 2: Responsibilities and Authority - The Audit Committee guides and supervises the internal audit system, reviews annual audit plans, and ensures the implementation of audit findings [4][5] - The Audit Supervision Department has the authority to conduct audits on various financial and operational aspects, including compliance with laws and regulations [5][6] - The department must report any significant internal control deficiencies or risks to the Board or Audit Committee promptly [5][6] Group 3: Audit Procedures - The Audit Supervision Department must prepare an annual audit plan based on company needs and submit it for approval [10][11] - Auditors are required to document their findings and provide a comprehensive audit report within a specified timeframe [10][11] - The audit process includes verifying financial records, conducting interviews, and ensuring compliance with established procedures [10][11] Group 4: Information Disclosure and Record Management - The Audit Supervision Department must evaluate the effectiveness of internal controls and submit an annual evaluation report to the Audit Committee [15][17] - Audit records must be maintained for at least ten years, ensuring confidentiality and proper management of sensitive information [16][19] - Any violations of the internal audit procedures may result in disciplinary actions against responsible parties [19][20]

Core Points - The internal audit system of Zhongchen Cable Co., Ltd. aims to establish a robust internal audit framework to enhance supervision, protect shareholder rights, and improve operational efficiency [1][2] - The internal audit department is independent and reports directly to the board of directors and the audit committee, ensuring objective oversight of the company's operations and risk management [2][3] - The audit committee plays a crucial role in guiding and supervising the internal audit process, including reviewing annual audit plans and reporting significant issues to the board [3][4] Internal Audit Structure - The company has established an audit department staffed with qualified personnel who maintain independence from the finance department [2][4] - Internal auditors are required to adhere to professional ethics, ensuring objectivity and confidentiality during audits [2][3] - The audit department has the authority to request necessary documents and information from audited departments to facilitate the audit process [5][6] Responsibilities and Procedures - The audit committee is responsible for overseeing the internal audit's effectiveness and ensuring compliance with legal and regulatory requirements [3][6] - The internal audit process includes planning, executing audits, reporting findings, and following up on corrective actions [8][9] - Internal audit reports are submitted at least annually to the board or audit committee, detailing the effectiveness of internal controls and any identified deficiencies [7][8] Monitoring and Evaluation - The audit committee conducts regular evaluations of the internal audit's performance, focusing on the execution of audit objectives and the quality of audit documentation [10][11] - Any significant issues identified during audits must be reported to the Shenzhen Stock Exchange if they indicate legal violations or operational irregularities [6][7] - The internal audit department is responsible for maintaining comprehensive audit records and ensuring proper management of audit documentation [9][10]