广西五洲交通股份有限公司 关于对广西交通投资集团财务有限责任公 司风险持续评估的报告 根据《上海证券交易所上市公司自律监管指引第 5 号 --交易与关联交易》的相关要求，广西五洲交通股份有限 公司（简称"公司"）通过查验广西交通投资集团财务有 限责任公司（简称"财务公司"）《金融许可证》《营业执 照》等证件资料，审阅财务公司 2025 年 6 月（未经审计） 资产负债表、利润表等财务报表，对财务公司的经营资质、 业务和风险状况进行持续评估。现将有关风险评估情况报 告如下： 一、财务公司基本情况 财务公司 2013 年 5 月 13 日经原中国银行业监督管理 委员会（简称"原中国银监会"）批准（银监复〔2013〕 ，由广西交通投资集团有限公司出资 100%成立。 金融许可证机构编号：01107919；统一社会信用代码： 代表人：赵就亮；职工人数 48 人；住址为广西壮族自治 区南宁市良庆区凯旋路 5 号中国-东盟金融城基金大厦 B 座 7 层、8 层及 15 层 B1512-B1515 号。 经营范围：吸收成员单位存款；办理成员单位贷款； 办理成员单位票据贴现；办理成员单位资金结算与收付； 提供成员委托贷款、债 ...

第二章 人员组成 第三条 审计委员会成员应当为不在公司担任高级管理人员的董事。审计委 员会由三名董事组成，其中两名独立董事且至少有一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、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。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经验。 深圳市超频三科技股份有限公司 董事会审计委员会工作细则 深圳市超频三科技股份有限公司 董事会审计委员会工作细则 第一章 总则 第一条 为完善深圳市超频三科技股份有限公司（以下简称"公司"）治理 结构，健全公司内控制度，促进公司规范、稳健、持续发展，强化董事会决策功 能，确保董事会对经营层的有效监督，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》《上市公司独立董事管理办法》等 有关法律法规、规范性文件及《深圳市超频三科技股份有限公司章程》（以下简 称"《公司章程》"）的规定，公司设立董事会审计委员会，并制订本细则。 第二条 审计委员会是董事会按照《公司章程》设立的专门工作机构，行使 《公司法》规定的监事会的职权，主要负责审核公司财务信息及其披露、监督及 ...

Core Points - The company has not faced any penalties from regulatory authorities in the last five years [1][6] - The company has been subject to regulatory measures due to inconsistencies in accounting practices and internal controls [2][4][5] Regulatory Measures - The company was ordered to rectify issues related to revenue recognition timing, which did not align with disclosed accounting policies [2][4] - There were problems with the accounting for upgrade and transformation service costs, leading to mismatched income and costs [2][3] - Insufficient basis for inventory impairment provisions was noted, with arbitrary adjustments in different years [2][3] - Inaccurate accounting for construction in progress and production debugging costs was identified [2][3] Responsibilities and Actions - The chairman and financial officer were held primarily responsible for the identified issues and received warning letters from the regulatory authority [4][5] - The company acknowledged the need for improvement in governance, internal controls, and financial management practices [5][6] - The company plans to enhance training for board members and financial personnel to improve compliance and operational standards [5][6]

新经典文化股份有限公司 内部控制管理制度 （2025 年 8 月制定） 第一章 总则 第一条 为规范和加强新经典文化股份有限公司（以下简称"公司"）内部 控制，促进公司规范运作和健康发展，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》《上海证券交易所股票上市规则》《上 海证券交易所上市公司自律监管指引第 1 号——规范运作》等法律法规和规范性 文件，结合公司的实际情况，制定本制度。 第二条 公司内部控制的目的是为了确保公司治理与运营合法合规，确保公 司财务报告及相关信息披露的真实、准确、完整和公平，最终实现提高公司经营 的效益及效率，促进公司实现发展战略。 第三条 公司董事会负责对公司内控制度的建立健全，并定期对执行情况进 行评估；经理层负责组织领导企业内部控制的日常运行，针对内部控制缺陷组织 实施整改方案；审计部负责内部控制评价工作的方案制定和组织实施。 第二章 内部控制的基本要求 第四条 公司内部控制应当充分考虑以下因素： （一）内部环境：影响内部控制制度制定、运行及效果的各种综合因素，包 括公司组织结构、企业文化、风险理念、经营风格、人事管理等； （二）目标设定：公司经理层根 ...

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 ...

Core Points - The article outlines the work regulations of the Audit Committee of Tiandi Source Co., Ltd, emphasizing its role in supervising financial information, internal controls, and auditing processes [1][2] - The Audit Committee is established as a specialized working body of the Board of Directors, consisting of three directors who are not senior management, including two independent directors and one employee representative [1][2] - The committee's main responsibilities include reviewing financial information, supervising external and internal audits, and evaluating internal controls [3][4] Group 1: Committee Composition - The Audit Committee consists of three members, with at least one independent director being a professional in accounting [2] - The term of the Audit Committee members aligns with that of other directors, not exceeding three years, and members automatically resign if they cease to be directors [2][3] Group 2: Responsibilities and Powers - The Audit Committee's primary duties include reviewing financial reports, supervising external audit work, and evaluating internal audit processes [3][4] - The committee has the authority to propose the hiring or dismissal of external auditors and to oversee the internal audit department [3][4][5] Group 3: Meeting Procedures - The Audit Committee is required to meet at least once a quarter, with provisions for special meetings as needed [9][10] - Meetings must be attended by at least two-thirds of the members to be valid, and decisions require a majority vote [9][10] Group 4: Reporting and Documentation - The committee must document meeting proceedings and decisions, which are to be reported to the Board of Directors [10][11] - Confidentiality is mandated for all members regarding the matters discussed in meetings [10]

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、 ...