General Provisions - The establishment of the Audit Committee aims to enhance corporate governance, strengthen the decision-making function of the board, and ensure effective supervision of the management by the board [2] - The Audit Committee is a specialized committee under the board, responsible to the board and reporting its work [2] - Members of the Audit Committee must dedicate sufficient time and effort to fulfill their responsibilities, ensuring effective supervision and evaluation of internal and external audit work [2][4] Composition of the Committee - The Audit Committee consists of three directors, who must not hold senior management positions within the company [4] - Independent directors must account for more than half of the committee's total members [4] - The committee's members and the convener are elected by the board and must possess the necessary professional knowledge and experience [4][5] Responsibilities and Authority - The main responsibilities of the Audit Committee include reviewing financial information, supervising internal and external audits, and evaluating internal controls [6][11] - The committee is authorized to hire or dismiss external auditors and must approve financial reports before submission to the board [6][7] - The committee has the right to request special audits and access necessary documents for decision-making [8][9] Decision-Making Procedures - The Audit Committee meetings can be regular or temporary, with a minimum attendance requirement of two-thirds of the members [10][13] - Meetings must be convened by the convener, and members can delegate their voting rights to others if unable to attend [10][13] - The committee's decisions require a majority vote from the members present [13][14] Record Keeping and Confidentiality - Meeting records must be maintained, and all documents related to the committee's activities are to be archived for ten years [14][15] - Members are obligated to maintain confidentiality regarding the matters discussed in meetings [14][15] Amendments and Effectiveness - The Audit Committee's working rules are subject to amendments based on national laws and regulations, and the board has the authority to interpret these rules [16] - These rules take effect upon approval by the board [16]

Core Viewpoint - The audit report indicates that China Electronic Finance Co., Ltd. has effectively established and implemented a risk management system related to its financial statements, including funding, credit, investment, auditing, and information management as of June 30, 2025 [1][33]. Company Overview - China Electronic Finance Co., Ltd. was established as a national non-bank financial institution and began operations in 2001, with a registered capital of 1.901 billion RMB, which was later increased to 2.5 billion RMB after a capital increase [5][6]. - The company underwent a merger with Zhuhua Group Finance Co., Ltd. and opened a branch in Guizhou in May 2023 [5][6]. Risk Management System - The company has developed a comprehensive risk management system, including internal control measures and risk assessment procedures, to ensure effective governance and operational integrity [9][10]. - The internal control structure is designed to separate responsibilities among various governance bodies, including the shareholders' meeting, board of directors, and supervisory board [9]. Financial Performance - As of June 30, 2025, the company reported bank deposits of 18.666 billion RMB, net interest income of 257 million RMB, and a net profit of 161 million RMB [20][33]. - The company maintains a capital adequacy ratio of 12.75%, which exceeds the regulatory minimum requirement [20]. Compliance with Regulatory Requirements - The company adheres to the regulatory requirements set forth by the China Banking and Insurance Regulatory Commission, including maintaining liquidity ratios and limits on loan balances relative to deposits [20][21]. - The company has established various internal policies and procedures to ensure compliance with financial regulations and effective risk management [30][31].

Group 1 - The financial company, Jiangsu Yueda Group Financial Co., Ltd., was established on December 23, 2015, with a registered capital of 1.1 billion RMB, and is primarily engaged in providing financial services to its parent group [1][2] - The ownership structure of the financial company includes Jiangsu Yueda Group Co., Ltd. (51%), Jiangsu Yueda Investment Co., Ltd. (25%), and Yueda Capital Co., Ltd. (24%) [1] - The financial company has established a comprehensive internal control system, including a board of directors, a supervisory board, and a risk management committee to ensure effective governance and risk management [2][4] Group 2 - As of June 30, 2025, the financial company reported total assets of 4.966 billion RMB, with loans and advances amounting to 3.129 billion RMB and interbank deposits of 1.025 billion RMB [12] - The financial company has implemented a robust risk management framework to identify and assess credit risk, liquidity risk, and operational risk, ensuring a balanced approach to risk and return [4][6][7] - The financial company has established a credit rating system for clients, categorizing them into six credit levels (AAA to B) based on various financial and non-financial indicators [5] Group 3 - The financial company has developed a liquidity risk management policy that emphasizes both risk control and pursuit of benefits, ensuring that liquidity risks are maintained within manageable limits [6][10] - The internal audit department operates independently to oversee compliance and effectiveness of internal controls, providing recommendations for improvement based on audit findings [11] - As of June 30, 2025, the financial company has met all regulatory requirements set forth by the relevant financial authorities, indicating a sound financial position and effective risk management practices [15]

General Principles - The internal audit system of Yitong Century Technology Co., Ltd. aims to standardize internal audit work, enhance internal control, improve risk management, and promote corporate governance to protect the rights of the company and its shareholders [1][2] - Internal audit is defined as an independent and objective evaluation of the company's financial activities, internal controls, and risk management to facilitate governance and achieve corporate goals [1][3] Internal Control - Internal control is a process implemented by the board of directors, management, and all employees to ensure legal compliance, asset security, and the authenticity of financial reporting [2] Audit Institution and Personnel - The Audit Department is designated as the internal audit institution, reporting to the board's audit committee and maintaining independence from the finance department [2][3] - The company must have at least three dedicated internal auditors, with the possibility of hiring external experts as needed [2][3] Responsibilities and Authority of the Audit Department - The audit committee guides and supervises the internal audit work, reviews annual audit plans, and coordinates with external audit entities [3][4] - The Audit Department is responsible for evaluating the effectiveness of internal controls, auditing financial data, and reporting significant issues to the audit committee [4][5] Audit Procedures - The audit work primarily involves on-site audits, with the possibility of remote audits, and the department must establish a work paper system to document audit evidence [6][7] - Audit reports must be drafted, reviewed, and finalized with input from the audited parties, and any disputes must be addressed promptly [7][8] Audit Archive Management - The Audit Department must organize and archive audit documents for at least ten years, ensuring confidentiality and compliance with board regulations [8][9] Internal Control Evaluation - The internal audit institution is responsible for conducting internal control evaluations, which must be reported to the board and disclosed on designated websites [9] Rewards and Penalties - The company will reward auditors who perform their duties effectively and identify significant economic losses, while also penalizing those who violate laws or company regulations [9][10]

Core Points - The establishment of the Audit Committee aims to enhance internal control and ensure effective supervision of the management by the board of directors [1][2] - The Audit Committee is responsible for reviewing financial information, supervising internal and external audits, and evaluating internal controls [1][4] Group 1: General Provisions - The Audit Committee is a specialized working body established by the board of directors based on shareholder resolutions [1] - The committee consists of three directors, with a majority being independent directors, including at least one accounting professional [2] Group 2: Composition and Responsibilities - The committee members are nominated by the chairman or a majority of independent directors and elected by the board [2] - The committee is tasked with supervising and evaluating internal and external audit work, ensuring the establishment of effective internal controls, and providing accurate financial reports [2][3] Group 3: Duties and Authority - The Audit Committee has the authority to review financial reports, supervise the hiring or dismissal of external auditors, and assess internal control evaluations [4][5] - The committee must approve significant financial disclosures and any changes in accounting policies before submission to the board [4][5] Group 4: Internal Audit Oversight - The Audit Committee guides and supervises the internal audit department, which is responsible for evaluating the effectiveness of internal controls [6][11] - The committee must review internal audit reports and ensure that any identified issues are addressed promptly [6][11] Group 5: Meeting Procedures - The Audit Committee is required to meet at least quarterly, with additional meetings called as necessary [24] - Decisions made by the committee require a majority vote from its members, and meeting records must be maintained [24][36] Group 6: Reporting and Disclosure - The company must disclose the Audit Committee's annual performance in its annual report, including meeting attendance and responsibilities fulfilled [33] - Any significant deficiencies or risks identified by the committee must be reported to the Shenzhen Stock Exchange [7][8]

上海雅创电子集团股份有限公司 董事会审计委员会议事规则 第一章 总 则 第一条 为强化和规范上海雅创电子集团股份有限公司（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， 完善公司法人治理结构，根据《中华人民共和国公司法》 （以下简称《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2号——创业 板上市公司规范运作》等有关法律、法规、规范性文件及《上海雅创电子集团股 份有限公司章程》（以下简称"《公司章程》"） 的规定，公司特设立董事会 审计委员会，并制定本规则。 第二条 审计委员会是董事会设立的专门工作机构，主要负责公司内、外部 审计的沟通、监督和核查工作，行使《中华人民共和国公司法》规定的监事会的 职权。 第三条 公司证券部为审计委员会工作联系部门，主要负责日常工作联络、 会议组织和下达、协调及督办审计委员会安排的任务等工作，公司其他部门根据 职能提供业务支撑工作。 第二章 人员组成 第四条 审计委员会成员由三名以上不在公司担任高级管理人员的董事组成， 过半数成员不得在公司担任除董事以外的其他职务，且不得与公司存在任何可能 影响其独立客观判 ...

Core Viewpoint - The internal control system of Angel Yeast Co., Ltd. aims to enhance operational efficiency, ensure asset security, and comply with legal regulations while mitigating various risks [1]. Group 1: Internal Control Objectives - The internal control system is designed to ensure legal compliance, asset security, and the authenticity of financial reporting [1]. - The principles guiding the internal control system include comprehensiveness, legality, effectiveness, significance, checks and balances, adaptability, and cost-effectiveness [3]. Group 2: Internal Control Environment - The company establishes a clear organizational structure and division of responsibilities to ensure effective management [2]. - The board of directors oversees the internal control system's effectiveness, while management is responsible for its implementation [2][3]. - An audit and risk committee is established within the board to supervise financial information and internal control [2]. Group 3: Risk Assessment - The company conducts comprehensive risk assessments by collecting relevant internal and external information [5]. - Internal risks focus on factors such as management integrity, organizational structure, and financial health [5][7]. - External risks include economic conditions, legal regulations, and technological advancements [5][7]. Group 4: Control Activities - Control measures include separation of incompatible duties, authorization controls, and financial management systems [8][9]. - The company implements a budget management system to clarify responsibilities and enhance budgetary constraints [10]. Group 5: Information and Communication - The company establishes internal communication systems to enhance efficiency and transparency [11]. - An information disclosure management system is in place to ensure timely and accurate external communication [11]. Group 6: Internal Supervision - The audit and risk committee is responsible for internal supervision and reporting on control deficiencies [12][14]. - Regular self-evaluations of the internal control effectiveness are conducted based on supervisory findings [14].

Core Points - The internal audit system of Shanghai Yachuang Electronics Group Co., Ltd. aims to enhance the quality of internal audit work and protect investors' rights [2][3] - The internal audit applies to all business processes related to financial reporting and information disclosure within the company and its subsidiaries [2][3] - The board of directors is responsible for establishing and implementing the internal control system, ensuring the accuracy and completeness of related disclosures [3][4] Internal Audit Organization and Responsibilities - The company has established an audit department that operates independently under the guidance of the board's audit committee [6][7] - The audit department is responsible for evaluating the effectiveness of internal controls, the authenticity of financial information, and compliance with laws and regulations [7][8] - Internal auditors must possess necessary auditing knowledge and relevant experience, and the audit department must maintain independence from the finance department [11][12] Implementation of Internal Control Evaluation - The audit department is tasked with organizing and implementing internal control evaluations, which include assessing the integrity and effectiveness of internal control systems related to financial reporting [17][18] - The board must review and approve the internal control evaluation report, which is also subject to verification by external advisors [17][18] - Any significant deficiencies or risks identified during audits must be reported to the board promptly [19] Audit of Major Transactions - The audit department must conduct timely audits of significant external investments, asset purchases and sales, guarantees, and related party transactions [21][22] - Audits should focus on compliance with approval procedures, contract execution, and the financial health of involved parties [22][23] - The department must also audit the use of raised funds to ensure compliance with investment plans and prevent misuse [25][26] Information Disclosure Management - The audit department evaluates the establishment and implementation of information disclosure management systems, ensuring compliance with relevant regulations [27][28] - The board must issue an annual self-evaluation report on internal controls based on the audit department's findings [29][30] - The company is required to disclose the internal control evaluation report alongside its annual report [30][31]

江苏法尔胜股份有限公司 江苏法尔胜股份有限公司全体股东： 根据《企业内部控制基本规范》及其配套指引的规定和其他内部控制监管要 求（以下简称企业内部控制规范体系），结合本公司（以下简称公司）内部控制 制度和评价办法以及经营管理实际状况，在内部控制日常监督和专项监督的基础 上，我们对公司2025年03月31日（内部控制评价报告基准日）的内部控制有效性 进行了评价。 一、重要声明 公司全体董事、监事及高级管理人员承诺内部控制自我评价报告不存在任何 虚假、误导性陈述或重大遗漏，并保证所披露信息的真实、准确与完整。 内部控制职责：公司董事会负责建立健全并有效实施内部控制；监事会对董 事会建立与实施内部控制进行监督；经营层负责组织领导公司内部控制的日常运 行。 内部控制目标：合理保证经营合法合规、资产安全、财务报告及相关信息真 实完整，提高经营效率和效果，促进实现发展战略。由于内部控制存在固有局限 性，故仅能对实现上述目标提供合理保证。 二、内部控制评价结论 根据公司财务报告内部控制重大缺陷的认定情况，于内部控制评价报告基准 日，公司不存在财务报告内部控制重大缺陷，董事会认为，公司已按照企业内部 控制规范体系和相关规定的 ...

内部控制基本制度 （二 O 二五年八月修订） 亿帆医药股份有限公司 YIFAN PHARMACEUTICAL CO.,LTD. 内部控制基本制度 内部控制基本制度 内部控制基本制度 第一章 总则 第一条 为了加强和规范亿帆医药股份有限公司（以下简称"公司"）内部控 制，提高公司经营管理水平和风险防范能力，促进公司可持续健康发展，维护公司 全体员工和投资者的合法权益，根据《公司法》《证券法》《会计法》《企业内部 控制基本规范》及应用指引《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》和其他相关法律法规的规定，制定本制度。 第二条 本制度所称内部控制，是由公司董事会、审计委员会、经理层和全体 员工实施的，旨在实现控制目标的过程。 内部控制的目标是合理保证公司经营管理合法合规、资产安全、财务报告及 相关信息真实完整，提高经营效率和效果、促进公司实现发展战略。 第三条 公司应当完善内部控制制度，确保董事会及其专门委员会和股东会等 机构合法运作和科学决策，建立有效的激励约束机制，树立风险防范意识，培育良 好的企业精神和内部控制文化，创造全体职工充分了解并履行职责的环境。 第四条 审计部应按照本制 ...