修订时间：2025 年 8 月 无锡蠡湖增压技术股份有限公司 董事会审计委员会年报工作制度 第一章 总 则 第一条 为完善无锡蠡湖增压技术股份有限公司（以下简称"公司"）的法 人治理结构，加强公司内部控制建设，充分发挥董事会审计委员会（以下简称"审 计委员会"）在年报编制工作中的作用，根据中国证监会和深圳证券交易所相关 规定及《无锡蠡湖增压技术股份有限公司章程》《董事会审计委员会议事规则》 等制度，结合公司年报编制和披露实际情况，制定本工作制度。 第二条 审计委员会在公司年报编制和披露过程中，应当按照有关法律、行 政法规、规范性文件和本工作制度的要求，认真履行责任和义务，勤勉尽责地开 展工作，保证公司年报的真实准确、完整和及时，维护公司整体利益。 第三条 审计委员会应认真学习中国证监会、深圳证券交易所等监管部门关 于年报编制和披露的工作要求，积极参加其组织的培训。 第二章 审计委员会年报工作管理制度 第四条 审计委员会在公司年度财务报表审计过程中，应履行如下主要职责： （一）协调会计师事务所审计工作时间安排； （四）对会计师事务所审计工作情况进行评估总结； （五）提议聘请或改聘外部审计机构； （六）中国证监会 ...

天地源股份有限公司 董事会审计委员会工作条例 第一章 总 则 第一条 为充分发挥董事会审计委员会对公司财务信息、内部控制、内外部审计等工作 的监督作用，健全公司内部监督机制，完善公司治理结构，根据《中华人民共和国公司法》 《上市公司治理准则》《上市公司独立董事管理办法》《上海证券交易所上市公司自律监管 指引第1号——规范运作》《天地源股份有限公司章程》（以下简称《公司章程》）及其他 有关规定，天地源股份有限公司（以下简称公司）制定本工作条例。 第二条 董事会审计委员会是董事会按照股东会决议设立的专门工作机构，负责审核公 司财务信息及其披露、监督及评估内外部审计工作和内部控制等。 第二章 人员组成 第三条 审计委员会委员由3名不在公司担任高级管理人员的董事组成，其中，独立董 事2名，职工代表董事1名，且委员中至少有1名独立董事为会计专业人士。 第四条 审计委员会委员由董事长、1/2以上独立董事或者全体董事的1/3以上提名，并 由董事会选举产生。 第五条 审计委员会设主任委员（召集人）1名，由为会计专业人士的独立董事担任， 负责主持委员会工作；主任委员在委员内选举，并报请董事会批准产生。 第六条 审计委员会成员的 ...

安徽鑫铂铝业股份有限公司 内部审计制度 第一章 总则 第一条 为规范安徽鑫铂铝业股份有限公司（以下简称"本公司"或"公司"） 的内部审计工作，提高内部审计工作质量，保护投资者合法权益，根据《中华人 民共和国公司法》《中华人民共和国证券法》《深圳证券交易所股票上市规则》 等法律、法规、规范性文件及《安徽鑫铂铝业股份有限公司章程》 （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； （四）确保公司信息披露的真实、准确、完整和公平。 第四条 公司董事会应当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控制相关信息披露内容的真实、准确、 完整。 第五条 公司董事、高级管理人员、公司各部门及各控股子公司、对公司具 有重大影响的参股公司、分公司的财务收支与业务活动均接受内部审计的监督检 查。 第二章 审计机构和审计人员 第六条 公 ...

Core Viewpoint - The report evaluates the operational qualifications, business, and risk status of China Electronics Technology Finance Co., Ltd., confirming its compliance with regulatory requirements and effective internal control systems [1][9]. Group 1: Company Overview - China Electronics Technology Finance Co., Ltd. is a non-bank financial institution approved by the National Financial Supervision Administration, with a registered capital of 580 million RMB and established on December 14, 2012 [1]. - The company operates under a financial license and is subject to supervision by the National Financial Supervision Administration [1]. Group 2: Internal Control and Risk Management - The company has established a comprehensive internal control system with 13 categories and 191 items of regulations to ensure effective management and compliance [8]. - It has a structured governance framework including a board of directors and various committees to oversee risk management and internal controls [2]. - Risk assessment and management are conducted through a series of internal control systems tailored to different business operations [2][5]. Group 3: Financial Management - As of June 30, 2025, the total assets of the finance company amounted to 89.495 billion RMB, with a loan balance of 0.7 billion RMB and a deposit balance of 0.95 billion RMB [9]. - The company adheres to strict asset-liability ratio requirements and maintains a capital adequacy ratio above the minimum regulatory standards [9]. Group 4: Compliance and Operational Status - The finance company operates in compliance with national financial regulations and has not been found in violation of any regulatory requirements [9]. - The operational status is reported as good, with all business activities conducted in accordance with internal control systems and regulatory guidelines [9].

General Provisions - The purpose of the work rules is to strengthen the standardized operation of Shenzhen Changfang Group Co., Ltd. and improve the internal supervision mechanism [1] - The board of directors establishes an audit committee to exercise the powers of the supervisory board as stipulated in the Company Law, and the audit committee is accountable to the board of directors [1][2] - The audit department serves as the working body of the audit committee, responsible for daily work liaison and meeting organization [1] Composition of the Audit Committee - The audit committee consists of three directors who are not senior management of the listed company, including at least two independent directors, with one being an accounting professional [2] - The term of the audit committee members is three years, consistent with the term of the board of directors [2] - If a member ceases to be a director, they automatically lose their committee membership [2] Responsibilities and Authority - The audit committee has the authority to inspect the company's finances, supervise the actions of directors and senior management, and propose the convening of temporary board and shareholder meetings [3][4] - The main responsibilities include supervising and evaluating external and internal audits, reviewing financial information, and ensuring effective internal controls [3][4] - The audit committee must approve certain matters, such as financial disclosures and the hiring or dismissal of external auditors, before submission to the board [3][4] Decision-Making Procedures - The audit department is responsible for preparing reports for the audit committee, which will then evaluate and present these reports to the board [7] - The audit committee meetings can be regular or temporary, with regular meetings held quarterly [8] - A quorum for meetings requires attendance from at least two-thirds of the committee members, and decisions must be approved by a majority [9] Meeting Rules - Meetings can be conducted in various formats, including in-person, video, or telephonic [9] - The audit committee must maintain confidentiality regarding the matters discussed in meetings [10] - Meeting records must be accurate and complete, reflecting the opinions of attendees, and must be kept for ten years [10] Additional Provisions - The work rules will be executed in accordance with national laws and regulations, and any conflicts with future laws will necessitate amendments to the rules [11] - The board of directors is responsible for interpreting these work rules [11]

杭州迪普科技股份有限公司 董事会审计委员会议事规则 第一章 总则 第一条 为了强化董事会决策功能，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，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2号——创业板上市公司规范运作》《公司 章程》和其他有关规定，特设立董事会审计委员会，并制定本议事规则。 第二条 董事会审计委员会是董事会按照股东会决议设立的专门工作机构，审计委 员会成员应当勤勉尽责，切实有效地监督、评估上市公司内外部审计工作，促进公司建 立有效的内部控制并提供真实、准确、完整的财务报告。 第二章 人员构成 第三条 董事会审计委员会由3名董事组成，均应当为不在上市公司担任高级管理人 员的董事，其中，独立董事2名，召集人（即审计委员会主任）应当由独立董事担任且为 会计专业人士，审计委员会成员应当具备履行审计委员会工作职责的专业知识和商业经 验。 第四条 董事会审计委员会由董事长、二分之一以上独立董事或者全体董事的三分 之一以上提名，并由董事会选举产生。 第五条 董事会审计委员会设主任一名，由作为会计专业人士的独立董事委员担任， 负责召集、 ...

Core Viewpoint - The internal audit system of Yangzhou Huitong Technology Co., Ltd. aims to standardize internal audit work, clarify responsibilities, ensure audit quality, and enhance economic efficiency through compliance with relevant laws and regulations [1][2]. Group 1: Internal Audit Objectives and Responsibilities - The purpose of internal audit is to promote the establishment of effective internal controls, manage costs, improve management, mitigate operational risks, and increase company value [1][2]. - The internal audit department is responsible for supervising and evaluating the financial expenditures, asset quality, operational performance, and the legitimacy and effectiveness of construction projects of the company and its subsidiaries [1][3]. Group 2: Internal Audit Structure - The board of directors is responsible for the establishment and effective implementation of the internal control system, with significant internal control systems requiring board approval [2][3]. - An audit committee is established by the board, composed entirely of directors who are not senior management, with independent directors making up more than half and serving as conveners [2][3]. Group 3: Audit Committee and Internal Audit Department - The internal audit department reports to the audit committee and is responsible for checking and supervising business activities, risk management, internal controls, and financial information [2][3]. - The internal audit department must maintain independence and cannot be under the leadership of the finance department [3][4]. Group 4: Audit Procedures and Reporting - The internal audit department is required to report at least quarterly to the board or audit committee on the execution of the internal audit plan and any issues discovered [4][5]. - The internal audit department must submit an annual internal audit report to the board or audit committee, covering significant external investments, asset transactions, and related party transactions [4][5]. Group 5: Internal Control Evaluation and Disclosure - The internal audit department is responsible for the organization and implementation of internal control evaluations, which must include a declaration of the board's commitment to the report's authenticity [8][9]. - If significant deficiencies or risks in internal controls are identified, the board must promptly disclose this information to the Shenzhen Stock Exchange [7][8]. Group 6: Compliance and Accountability - The company establishes an incentive and restraint mechanism for the internal audit department, with the audit committee participating in the evaluation of the internal audit head [10]. - Violations of laws, regulations, or internal policies by individuals or units can lead to penalties, including legal action for severe cases [10].

Core Viewpoint - The company, Zhengping Road and Bridge Construction Co., Ltd., faces significant operational challenges, including a negative audit opinion on internal controls for 2024, substantial uncertainty regarding its ability to continue as a going concern, and instances of illegal guarantees, leading to its stock being subject to additional risk warnings starting May 6, 2025 [1][3][8] Group 1: Risk Warnings and Financial Issues - The company received a negative audit report regarding its internal controls, which indicated that it has illegal guarantees exceeding 10 million yuan and has incurred losses for three consecutive years, resulting in a warning on its stock [3][8] - As of the end of 2024, the company had illegal guarantees amounting to 35 million yuan, which have since been resolved [3][4] - The company has a temporary fund occupation issue involving its subsidiary, Guizhou Water Conservancy, with a total of 17.549219 million yuan occupied by a minority shareholder, which has been partially repaid [2][4][5] Group 2: Measures and Progress - To address the illegal guarantees, the actual controller of the company negotiated with banks to repay the 35 million yuan, which has been settled without causing substantial economic loss to the company [3][4] - The company is actively working to resolve the fund occupation issue, with 9 million yuan repaid recently, leaving a balance of approximately 420,921.9 yuan [2][5] - The company has established an internal control working group to enhance management and has implemented new procedures to strengthen internal controls across various departments [7] Group 3: Fundraising and Financial Management - The company is facing challenges in returning 190 million yuan of temporarily used fundraising, and it is exploring various strategies to improve revenue and manage cash flow [6] - Efforts include enhancing traditional business operations, expanding new business avenues, and increasing the collection of receivables [6]

Core Viewpoint - The company, Zhengping Road and Bridge Construction Co., Ltd., is facing significant operational challenges, including a negative audit report on internal controls for 2024, substantial uncertainty regarding its ability to continue operations, and instances of illegal guarantees, leading to its stock being placed under risk warning starting May 6, 2025 [1][2][3]. Group 1: Risk Warnings and Financial Issues - The company received a negative opinion on its internal control audit report for 2024, indicating serious operational issues [2][3]. - The company has been involved in illegal guarantees amounting to 35 million yuan, which have since been resolved [1][3]. - As of the end of 2024, the company reported a non-operating fund occupation of 17.55 million yuan by a minority shareholder, with a current balance of 4.21 million yuan after partial repayment [2][3]. Group 2: Measures and Progress - The company has taken steps to resolve the illegal guarantee issue by repaying the 35 million yuan loan to the bank, which has been cleared [3]. - To address the fund occupation issue, the company has conducted thorough investigations and is working to recover the remaining funds while enhancing internal controls [3][4]. - The company is actively seeking to stabilize its traditional business and expand into new areas to improve revenue and manage liquidity pressures related to temporarily unreturned fundraising of 190 million yuan [4][5]. Group 3: Internal Control Enhancements - The company has established an internal control working group to strengthen management and has initiated a comprehensive review of its internal control systems [5]. - New management procedures for project measurement and settlement have been implemented, along with enhanced communication between departments [5]. - The company is conducting special inspections on ongoing projects to continuously improve management standards [5].

Core Viewpoint - The internal audit system of Guangdong Jiayuan Technology Co., Ltd. aims to standardize internal audit work, enhance audit quality, strengthen internal controls, and mitigate company risks [1][3]. Group 1: Internal Audit Structure - The company must establish an internal audit institution responsible for supervising business activities, risk management, internal controls, and financial information [1][4]. - The internal audit department should maintain independence and not be under the leadership of the finance department [2][4]. - The internal audit department is accountable to the board of directors and must report directly to the audit committee [1][4]. Group 2: Responsibilities and Principles - Internal audit activities should adhere to the principles of legality, independence, objectivity, and fairness [3][4]. - The internal audit department is responsible for evaluating the effectiveness of internal controls and risk management across the company and its subsidiaries [3][6]. - The audit committee must guide and supervise the internal audit department, reviewing annual audit plans and ensuring the implementation of audit activities [6][10]. Group 3: Audit Process and Reporting - The internal audit department must conduct audits based on business processes and evaluate the design and effectiveness of internal controls related to financial reporting and information disclosure [21][22]. - Internal audit reports must be submitted to the audit committee at least quarterly, detailing the execution of audit plans and any issues discovered [11][12]. - The internal audit department is required to maintain audit documentation, including audit plans, reports, and evidence collected during audits [44][45]. Group 4: Compliance and Enforcement - The internal audit department has the authority to investigate and address violations of financial regulations and internal controls [10][12]. - The company must ensure that all departments cooperate with the internal audit department and that any obstruction of audit activities is addressed [10][12]. - Violations of the internal audit system may result in administrative or economic penalties, and serious offenses may be referred to judicial authorities [48][49].