Group 1 - The company establishes an internal audit system to enhance the quality of internal audits and protect investors' rights [1] - Internal audit is defined as an evaluation activity conducted by the company's internal audit personnel to assess the effectiveness of internal controls and risk management [1][2] - The board of directors is responsible for the establishment and effective implementation of the internal control system [1][2] Group 2 - The company has set up an internal control department as the internal audit institution, reporting to the audit committee of the board of directors [2][3] - The internal control department is tasked with checking the authenticity and completeness of financial information and the implementation of internal control systems [2][3] - Internal audit personnel must possess necessary auditing knowledge and experience in finance and management [2][3] Group 3 - The internal control department must prepare an annual internal audit work plan two months before the end of each accounting year [3][4] - The internal control department is required to report to the audit committee at least quarterly on the execution of the internal audit plan and any issues discovered [4][5] - The audit committee must supervise the internal audit department to conduct checks on high-risk investments and significant transactions at least semi-annually [4][5] Group 4 - The internal control department must promptly audit significant external investments, asset purchases or sales, guarantees, and related transactions [6][7] - The internal audit report must include evaluations of legality, risk, and effectiveness of internal control systems [9][10] - The internal control department is responsible for following up on identified internal control deficiencies and ensuring corrective measures are implemented [6][7] Group 5 - The company must disclose any significant deficiencies or risks in internal control to the stock exchange and provide details on the measures taken [5][11] - The internal control department must submit an annual internal audit report to the audit committee within three months after the end of each accounting year [5][11] - The internal control evaluation report must include the board's declaration regarding the authenticity of the internal control report [11][12]

Core Viewpoint - The internal audit system of Guangdong Dongjian Automotive Technology Co., Ltd. aims to standardize internal audit work, enhance audit quality, and protect investors' rights, in compliance with relevant laws and regulations [1][2]. Group 1: General Principles - The internal audit work involves supervision, evaluation, and recommendations regarding the effectiveness of internal controls, risk management, and the authenticity and completeness of financial information [1]. - The internal control system is designed to ensure compliance with laws, improve operational efficiency, safeguard assets, and ensure accurate and fair information disclosure [1][2]. Group 2: Responsibilities and Structure - The Board of Directors is responsible for establishing and implementing the internal control system, ensuring the accuracy and completeness of related disclosures [2]. - An Audit Committee is established under the Board, consisting of directors, with a majority being independent directors, including at least one accounting professional [2][3]. - The Audit Department, as the internal audit body, operates independently under the guidance of the Audit Committee and is responsible for auditing business activities, risk management, and financial information [3][4]. Group 3: Audit Procedures and Reporting - The Audit Department must maintain independence and is not to be under the financial department's leadership [3]. - The Audit Committee oversees the Audit Department's work, reviews annual audit plans, and reports on audit progress and significant issues to the Board [4][7]. - Internal audits cover all business activities related to financial reporting and information disclosure, including sales, procurement, inventory management, and more [5]. Group 4: Documentation and Evidence - The Audit Department is required to establish a working paper system and maintain audit documentation for at least 10 years [10]. - Audit evidence must be sufficient, relevant, and reliable, with clear records of the evidence obtained [5][10]. Group 5: Disclosure and Compliance - The Board must review the internal control evaluation report alongside the annual report, and any significant deficiencies or risks must be reported to the stock exchange [12][13]. - The Audit Committee is responsible for ensuring that corrective measures are taken for any identified deficiencies and for monitoring the implementation of these measures [13].

Core Points - The company establishes an internal audit system to enhance audit quality and protect investors' rights [1][2] - The internal audit department is responsible for evaluating the effectiveness of internal controls and risk management [1][3] - The board of directors is accountable for the establishment and implementation of internal control systems [2][4] Group 1: Internal Audit Structure - The company has set up an internal audit department under the board's audit committee to supervise financial information and internal control systems [2][5] - The internal audit department must have at least two dedicated personnel with relevant professional knowledge and experience [2][7] - The internal audit department operates independently and reports directly to the board's audit committee [2][9] Group 2: Responsibilities and Requirements - The internal audit department is tasked with evaluating the completeness and effectiveness of internal control systems across the company and its subsidiaries [3][13] - The department must report its findings and any significant issues to the audit committee at least quarterly [3][12] - Internal audit personnel must maintain confidentiality and ensure the reliability of audit evidence [7][19] Group 3: Audit Procedures and Focus Areas - The internal audit department is required to conduct audits on significant transactions such as external investments, asset purchases, and related party transactions [9][10] - Audits must focus on compliance with approval procedures and the legitimacy of financial activities [10][11] - The department must also evaluate the management of raised funds and ensure they are used according to the planned investment projects [12][28] Group 4: Reporting and Accountability - The internal audit department must submit an annual internal control evaluation report to the audit committee [20][21] - If significant deficiencies or risks are identified, the audit committee must inform the board and shareholders promptly [15][16] - The company implements a responsibility accountability mechanism for violations of internal control systems [20][23]

浙江金道科技股份有限公司 第一章 总则 第一条 为进一步规范浙江金道科技股份有限公司（以下简称"公司"）内 部审计工作，提高内部审计工作质量，保护投资者合法权益，依据《中华人民共 和国公司法》《中华人民共和国证券法》《中华人民共和国审计法》《审计署关 于内部审计工作的规定》《深圳证券交易所上市公司自律监管指引第2号—创业 板上市公司规范运作》等有关法律、法规、规章和《浙江金道科技股份有限公司 公司章程》（以下简称"《公司章程》"）的规定，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、准确、完整和公平。 第四条 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。公司董事会及其全体成员应当保证内部 ...

Core Viewpoint - The internal audit management system of Suzhou Electrical Appliance Research Institute Co., Ltd. aims to standardize internal audit work, enhance audit quality, and protect investors' rights and interests, in compliance with relevant laws and regulations [2][3]. 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 [2]. - The board of directors is responsible for establishing and implementing effective internal control systems [2][3]. Group 2: Internal Audit Organization and Personnel - An audit committee is established under the board of directors, consisting of three non-executive directors, with a majority being independent directors [3]. - The audit department is set up as the internal audit body, reporting to the audit committee and the board of directors [3][4]. - The audit department must maintain independence and should not be under the leadership of the finance department [3][4]. Group 3: Responsibilities and Requirements of Audit Institutions - The audit committee is responsible for guiding and supervising the internal audit department, reviewing annual audit plans, and reporting significant issues to the board [4][5]. - The audit department is tasked with evaluating the completeness and effectiveness of internal control systems and auditing financial data for legality and authenticity [5][6]. Group 4: Implementation of Internal Audits - The audit department must conduct internal control evaluations at least annually and report findings to the board or audit committee [9][10]. - The audit department is required to check the use of raised funds and report any significant violations or risks to the board [10][11]. Group 5: Supervision and Management of Internal Audit Work - The company must establish a mechanism for evaluating the performance of internal auditors and hold them accountable for significant issues [30][31]. - Serious violations by departments or individuals during audits may lead to disciplinary actions or legal consequences [31][32]. Group 6: Miscellaneous Provisions - The internal audit management system will take effect upon approval by the board and will be interpreted by the board [17][18].

深圳市科思科技股份有限公司 第一章 总 则 第一条 为加强深圳市科思科技股份有限公司（以下简称"公司"）内部审 计工作管理，建立健全内部审计制度，进一步规范公司内部审计工作，提高内部 审计工作质量，根据《中华人民共和国审计法》 《上市公司章程指引》 第五条 内部审计的目的是促进内部控制的建立健全，有效控制成本，改 善经营管理，规避经营风险，杜绝违法行为，维护股东利益。 《审计署关 于内部审计工作的规定》《上海证券交易所科创板上市公司自律监管指引第 1 号 ——规范运作》等法律、法规、规章和《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 本制度适用于公司各部门、子公司（包括公司直接或间接持股 50% 以上的子公司和其他纳入公司合并会计报表的子公司）、具有重大影响的参股公 司以及分公司的内部审计管理。 第三条 本制度所称内部审计，是指公司内审部依据国家有关法律法规、 财务会计制度和公司内部管理规定，对公司各内部机构、子公司、参股公司以及 分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独立客观的监督和评价活动。 第四条 本制度所称内部控制，是指公司 ...

Core Viewpoint - The internal audit system of Chengdu Tangyuan Electric Co., Ltd. aims to standardize internal audit work, enhance the quality of internal audits, prevent and control company risks, and protect the legitimate rights and interests of investors [1][2]. Group 1: Internal Audit Definition and Objectives - Internal audit refers to the examination and evaluation of the authenticity, legality, and effectiveness of the economic activities of the company's internal institutions and subsidiaries [1]. - The objectives of internal control include compliance with laws and regulations, improving operational efficiency, safeguarding company assets, and ensuring the accuracy and completeness of information disclosure [1][2]. Group 2: Responsibilities and Structure - The company establishes an audit committee under the board of directors to oversee audit supervision and ensure the independence of the internal audit department [2][3]. - The internal audit department is responsible for conducting audits independently and reporting to the audit committee [3][4]. Group 3: Audit Procedures and Reporting - Internal audit work must cover all business activities related to financial reporting, including sales, procurement, inventory management, and more [4][5]. - The internal audit department is required to submit at least one internal audit report to the board of directors or the audit committee annually [5][6]. Group 4: Audit Authority and Compliance - The internal audit department has the authority to request necessary documents, conduct investigations, and propose improvements based on audit findings [6][7]. - The company must establish a mechanism for evaluating the performance of internal auditors and impose penalties for violations of the audit system [9][10].

Core Viewpoint - The internal audit system of Guangzhou Jinyi Media Corporation is established to enhance internal supervision and risk control, ensuring compliance with national laws and regulations while protecting the rights of all shareholders, including minority investors [2][3]. Internal Audit System Overview - The internal audit system is based on various laws and regulations, including the Company Law, Securities Law, and Audit Law, as well as the company's actual situation [2][3]. - The internal audit aims to supervise and evaluate the financial management, accounting, and operational activities of the company and its subsidiaries [4]. Audit Department Structure - An audit department is established under the board's audit committee, responsible for conducting internal audits independently [4][5]. - The audit department must have a stable personnel structure with necessary professional knowledge and experience [5]. Responsibilities of the Audit Department - The audit department is responsible for evaluating the completeness and effectiveness of internal control systems and auditing the legality and authenticity of financial data [5][6]. - It must report audit findings and issues to the audit committee and the board of directors regularly [5][6]. Audit Procedures - The audit process includes issuing audit notifications, forming audit teams, determining audit methods, and submitting audit reports [7][8]. - Audit decisions must be executed by the audited units, and any disputes can be formally raised within three days [8][9]. Internal Control Evaluation - The audit department is required to evaluate the effectiveness of internal controls annually and submit a self-evaluation report to the audit committee [10][11]. - The report must include a declaration of the board's responsibility for the report's authenticity and details on any identified internal control deficiencies [11]. Violations and Penalties - The audit department can propose penalties for units or individuals that obstruct audits or fail to provide necessary documentation [11]. - Auditors who violate laws or company policies may face administrative or economic penalties [11].

Core Viewpoint - The internal audit system of Aojie Technology Co., Ltd. is established to enhance internal supervision and risk control, ensuring compliance with national laws and regulations, and protecting the legitimate rights and interests of all shareholders, including minority investors [1][2]. Group 1: Internal Audit Structure - The company has an Audit Committee under the Board of Directors to guide and supervise the establishment and implementation of the internal audit system [2][3]. - The Audit Department operates independently under the Audit Committee, responsible for supervising business activities, risk management, internal controls, and financial information [2][3]. - The Audit Department must maintain independence and not be under the leadership of the finance department [2][3]. Group 2: Responsibilities of the Audit Committee - The Audit Committee is responsible for guiding and supervising the internal audit system, reviewing annual internal audit plans, and ensuring the implementation of these plans [3][4]. - The Committee must report on the progress and quality of internal audit work, including any significant issues discovered [3][4]. Group 3: Responsibilities of the Audit Department - The Audit Department evaluates the completeness and effectiveness of internal control systems across the company and its subsidiaries [4][5]. - It is required to report at least quarterly to the Audit Committee on the execution of the internal audit plan and any issues found [4][5]. - The Department must submit annual and semi-annual internal audit reports to the Audit Committee [4][5]. Group 4: Audit Procedures - The Audit Department must prepare an annual audit work plan, which requires approval from the Audit Committee before implementation [10][11]. - Auditors are required to notify the audited units about the scope, content, and requirements of the audit prior to commencement [10][11]. - After completing the audit, the audit team must compile a report detailing the audit findings, evaluations, and recommendations [10][11]. Group 5: Information Disclosure - The company is responsible for organizing the implementation of internal control evaluations, which must be reported to the Board of Directors [12][13]. - The internal control evaluation report must include a declaration of authenticity from the Board, an overview of the evaluation process, and any identified deficiencies [12][13]. Group 6: Rewards and Penalties - Auditors who act fairly and contribute significantly should be recognized or rewarded [14]. - Individuals obstructing auditors or retaliating against whistleblowers will face necessary disciplinary actions [14].

Core Viewpoint - The internal audit system of Honghe Electronic Materials Technology Co., Ltd. aims to enhance corporate governance, improve management levels, and ensure compliance with laws and regulations [2][3]. Group 1: General Principles - The internal audit system is established to strengthen communication between the company and its subsidiaries, promote standardization, and enhance supervision [2]. - The internal audit department operates under the direct leadership of the board of directors and is responsible for supervising various business activities, risk management, internal controls, and financial information [2][3]. Group 2: Audit Department and Personnel - The audit department must maintain independence and cannot be under the financial department's leadership [3]. - Audit personnel are required to possess relevant legal knowledge, auditing theory, and familiarity with the company's regulations and operations [3][4]. Group 3: Audit Responsibilities - The audit department is responsible for auditing the financial activities and management of the company and its subsidiaries [12]. - The audit committee supervises and evaluates the internal audit work, ensuring effective operation and reporting of significant issues to the board [5][12]. Group 4: Audit Authority - Auditors have the right to request complete financial documents and conduct inquiries with relevant personnel [16][17]. - The audit department must report any significant issues or evidence of fraud to the audit committee promptly [10][15]. Group 5: Fraud Examination and Reporting - The management is responsible for preventing and addressing fraud, while auditors should remain vigilant for potential fraud risks [20][21]. - Auditors must report any indications of fraud to the appropriate management level and suggest further investigations [8][9]. Group 6: Audit Procedures - An annual audit work plan must be prepared based on the board's requirements and the company's specific situation [25]. - Auditors are required to collect and analyze evidence meticulously during the audit process [28]. Group 7: Audit Reports and Review - After completing the audit, auditors must draft a report based on verified evidence and seek feedback from the audited unit [30][31]. - The audit report should include an overview, basis, conclusions, decisions, and recommendations for improvement [33]. Group 8: Legal Responsibilities and Rewards - Units or individuals found violating regulations may face penalties, while diligent auditors may receive recognition and rewards [38][40]. - The audit department is responsible for maintaining audit archives and ensuring compliance with legal standards [14][16].