Core Points - The internal audit management system of Meiyah (China) Environmental Technology Co., Ltd. aims to standardize internal audit work, enhance quality, and protect investors' rights [1][2] - 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][2] - The audit committee is responsible for overseeing the internal audit work and ensuring the accuracy and completeness of internal control information disclosure [2][3] Group 1 - The internal audit's objectives include promoting effective control at a reasonable cost and evaluating risk management, control, and governance processes [2][3] - The internal audit scope covers the appropriateness and effectiveness of the internal control system and the evaluation of work effectiveness during task completion [2][3] - The board of directors is responsible for establishing and implementing internal control systems, which must be approved by the board [2][3] Group 2 - The audit committee consists of three directors who are not senior management, with a majority being independent directors, including at least one accounting professional [3][4] - The audit workgroup is established to conduct internal audits and report to the board, maintaining independence from the finance department [3][4] - Internal audit personnel must possess professional ethics, knowledge, and skills relevant to auditing and the company's operations [3][4] Group 3 - The audit workgroup is required to report at least quarterly to the audit committee on the execution of the internal audit plan and any issues discovered [4][5] - The audit committee must evaluate the effectiveness of internal controls based on reports from the audit workgroup and provide written assessments to the board [5][6] - The internal audit process includes checks on the use of raised funds, major transactions, and compliance with relevant regulations [5][6] Group 4 - The internal audit personnel must document audit evidence clearly and maintain confidentiality while adhering to legal and professional standards [4][5] - The audit workgroup is tasked with reviewing the company's compliance with internal control systems and ensuring corrective actions are taken for any deficiencies identified [5][6] - The internal control self-assessment report must include a declaration of authenticity, evaluation methods, and any identified deficiencies [6][7]

Core Points - The internal audit system of Wuxi WuXi AppTec Co., Ltd. aims to enhance and standardize internal audit work, protect investors' rights, and improve audit quality [1][2] - The internal audit is an independent and objective evaluation of the effectiveness of internal controls and risk management, as well as the legality, compliance, authenticity, and completeness of financial information and business activities [1][2] - The internal audit institution is responsible to the board of directors and must report directly to the audit committee when significant issues are discovered [3][5] Group 1: General Principles - The internal audit system is based on national laws and regulations, as well as the company's articles of association [1][2] - The objectives of internal control include ensuring legal compliance in management, asset security, and the authenticity of financial reporting [2] - The internal audit institution must operate independently and is not subordinate to the finance department [3][4] Group 2: Audit Committee and Personnel - The audit committee is established under the board of directors and consists of non-executive directors, with a majority being independent directors [6][7] - The company must appoint a dedicated internal audit manager responsible for managing internal audit activities [4][6] - Internal audit personnel must possess the necessary professional capabilities and undergo continuous education to enhance their skills [4][5] Group 3: Responsibilities and Authority - The audit committee guides and supervises the internal audit institution, reviews annual audit plans, and coordinates with external audit units [5][6] - The internal audit institution is responsible for auditing the legality, compliance, authenticity, and completeness of financial and economic activities [5][6] - The internal audit institution has the authority to request relevant documents, attend meetings, and investigate issues related to audit matters [7][8] Group 4: Audit Scope and Procedures - The internal audit covers financial audits, internal control audits, special audits, and management audits [8][9] - The internal audit institution evaluates the effectiveness of internal controls related to financial reporting and information disclosure [9][10] - The audit process includes verifying financial records, conducting interviews, and preparing audit work papers [10][11] Group 5: Reporting and Follow-up - After completing the audit, the internal audit department must submit an audit report, which the audited unit can respond to within five days [11][12] - The internal audit institution is responsible for monitoring the implementation of corrective measures for identified internal control deficiencies [12][13] - The internal audit institution must prepare an annual internal audit report for the audit committee [5][12]

Core Points - The internal audit system of Hubei Hendi Pharmaceutical Co., Ltd. aims to strengthen and standardize internal audit work, protect investors' rights, and ensure compliance with relevant laws and regulations [2][3] - The internal audit is an independent and objective activity that evaluates and improves the company's operations, risk status, internal control, and governance effectiveness [2][3] - The internal audit department is responsible for daily audit work and supervises the company's board, senior management, subsidiaries, and significant equity investees [4][5] Internal Audit Objectives - Ensure compliance with national laws, policies, and regulations [2] - Promote risk control within acceptable levels [2] - Improve company operations and achieve business objectives [2] Internal Audit Structure - The company has an independent internal audit department with a minimum of three full-time auditors [4][5] - The head of the internal audit department is nominated by the audit committee and appointed by the board [4] Internal Audit Responsibilities - The internal audit department is responsible for developing audit procedures, evaluating risk management, and implementing the annual audit plan [9][10] - Responsibilities include comprehensive audits, special audits, and ensuring the integrity and effectiveness of internal control systems [10][11] Audit Implementation - The audit department must submit an internal control evaluation report at least annually to the audit committee [11] - Internal control reviews focus on financial reporting and related internal control systems [11][12] Audit Authority - The internal audit department has the authority to attend relevant meetings, access management information, and request documents from relevant departments [8][9] - It can propose corrective actions for illegal activities and improve economic management [8][9] Audit Methods and Procedures - The internal audit can be conducted through on-site and off-site methods, with specific procedures for each [10][11] - Audit reports must include objectives, methods, conclusions, and recommendations [11][12] Quality Control - The internal audit department must conduct self-assessments and ensure that audit procedures are followed [12][13] - Auditors must avoid conflicts of interest and maintain professional integrity [12][13] Accountability - The audit committee and management must ensure that audit findings are utilized effectively, and corrective actions are taken for identified issues [14] - Internal auditors may be held accountable for failing to follow procedures or for misconduct [14]

Group 1 - The company establishes an internal audit system to enhance internal management and control, ensuring compliance and providing reliable information for decision-making [1][2] - Internal audit is defined as an independent evaluation activity conducted by the internal audit department to assess the effectiveness of internal controls, risk management, and the authenticity of financial information [1][3] - The internal control aims to ensure compliance with laws, improve operational efficiency, safeguard assets, and ensure accurate information disclosure [1][3] Group 2 - The board of directors is responsible for the establishment and effective implementation of the internal control system, ensuring the accuracy and completeness of related information disclosures [2][4] - An audit committee is established under the board of directors, consisting of board members with a majority being independent directors, including at least one accounting professional [2][4] - The internal audit department is responsible for supervising the authenticity and completeness of financial information and the implementation of internal control systems [2][4] Group 3 - Internal audit personnel must possess good political qualities, professional knowledge in accounting and auditing, and adhere to professional ethics and standards [3][4] - The internal audit department must maintain independence and not be under the leadership of the finance department [3][4] - All internal departments and subsidiaries must cooperate with the internal audit department in fulfilling its responsibilities [3][4] Group 4 - The audit committee supervises and evaluates the internal audit work, guiding the establishment and implementation of the internal audit system [4][5] - The internal audit department is responsible for evaluating the completeness and effectiveness of internal control systems across the company and its subsidiaries [4][5] - The internal audit department must report at least quarterly to the audit committee on the execution of the internal audit plan and any issues discovered [4][5] Group 5 - The internal audit department must develop an annual audit plan that includes significant external investments, asset purchases and sales, guarantees, related transactions, and fundraising usage [5][6] - Internal audits should cover all business areas related to financial reporting and information disclosure, including sales, procurement, inventory management, and human resources [5][6] - The internal audit department is responsible for evaluating the internal control system's design and implementation effectiveness based on actual conditions [5][6] Group 6 - The internal audit department must conduct audits following significant external investment events, focusing on compliance with approval procedures and contract execution [6][7] - The internal audit department must audit significant asset purchases and sales, ensuring compliance with approval processes and evaluating operational conditions [7][8] - The internal audit department must audit significant related transactions, ensuring compliance with approval processes and fair pricing [8][9] Group 7 - The internal audit department must check the use of raised funds at least semi-annually, ensuring compliance and authenticity [9][10] - The internal audit department must audit performance reports before external disclosure, ensuring compliance with accounting standards and identifying any significant anomalies [10][11] - The internal audit department must evaluate the establishment and implementation of information disclosure management systems [10][11] Group 8 - Internal audit personnel must maintain comprehensive and reliable records of audit evidence, and the internal audit department must establish a work paper system [11][12] - The company implements an incentive and restraint mechanism to supervise and evaluate the performance of internal audit personnel [12][13] - Violations of the internal audit system by internal audit personnel or related parties will result in corrective actions and potential penalties [12][13]

Core Points - The company establishes internal audit regulations to enhance management, control risks, and improve operational efficiency [1] - Internal audit is defined as an independent and objective activity aimed at evaluating business activities, risk management, and internal controls [1][2] - The internal audit department operates independently and reports directly to the board of directors [2][3] Internal Audit Management Requirements - The internal audit center is responsible for maintaining independence and should not be under the financial department [2][3] - Internal auditors must possess relevant professional knowledge and continuously improve their skills through training [2][3] - The internal audit department has the authority to determine audit projects and request necessary documents from audited units [4][5] Audit Procedures - The internal audit process includes preparation, implementation, reporting, and follow-up checks [6][7] - Auditors must provide a notice to the audited unit and ensure cooperation during the audit [6][7] - Audit reports must be discussed with the audited unit, and any disagreements should be verified through additional procedures [7] Internal Audit Results and Confidentiality - Audit results and documentation cannot be disclosed without approval from the chairman or audit committee [8] Rewards and Penalties - Internal auditors who perform their duties diligently may receive rewards, while those who abuse their power or leak confidential information may face penalties [8][9] - The company must protect internal auditors from retaliation and allow them to report any issues directly to the board [9]

Core Viewpoint - The internal audit system of Industrial Securities Co., Ltd. aims to standardize internal audit work, enhance audit quality, and strengthen the supervisory role of internal audits in accordance with relevant laws and regulations [1][2][3]. Group 1: General Principles - The internal audit is defined as an independent and objective evaluation of the company's financial activities, internal controls, risk management, and the economic responsibilities of management [1][2]. - The company emphasizes the establishment of a culture of integrity, professionalism, and compliance within the internal audit team [1][3]. Group 2: Internal Audit Structure and Personnel - The company has established a centralized and efficient internal audit system, clarifying the leadership structure, responsibilities, and operational mechanisms [2][3]. - The Party Committee of the company plays a significant role in overseeing internal audit work, with a dedicated Audit Committee to handle audit-related matters [2][3]. Group 3: Responsibilities and Authority of Internal Audit - The internal audit institution is responsible for auditing various aspects, including compliance with national policies, financial activities, and internal controls [28][29]. - The internal audit institution has the authority to request necessary documents, participate in decision-making meetings, and report significant issues directly to the board [30][31]. Group 4: Audit Procedures and Methods - The internal audit process consists of preparation, implementation, reporting, and follow-up stages to ensure thorough evaluation and compliance [35][36]. - The internal audit institution is encouraged to utilize technology and data analytics to enhance audit efficiency and effectiveness [48][49]. Group 5: Utilization of Audit Results - The company is committed to establishing a mechanism for rectifying issues identified during audits, with designated responsibilities for corrective actions [51][52]. - Internal audit findings are to be integrated into the performance evaluation and accountability mechanisms for personnel within the company [55][56]. Group 6: Accountability and Compliance - The company has outlined specific consequences for non-compliance with audit processes, including disciplinary actions against responsible personnel [56][57]. - Internal audit personnel are also held accountable for their conduct and adherence to professional standards [58][59].

General Principles - The purpose of the internal audit charter is to enhance corporate governance, strengthen internal controls and risk management, and improve the independence and effectiveness of internal audits [1] - Internal audit is defined as an independent, objective assurance and consulting activity that evaluates and improves the effectiveness of governance, risk management, and control processes [1] Audit Objectives and Scope - The objectives of internal audit include ensuring compliance with laws and regulations, promoting effective risk management, and supporting the achievement of strategic goals [2] - The audit scope covers various entities including the head office, branches, and subsidiaries, focusing on governance, compliance, internal controls, risk management, and financial reporting [2] Audit Principles and Structure - Internal audit must operate independently from business operations and risk management, adhering to principles of independence and objectivity [2] - The internal audit system is established under the direct leadership of the board of directors, which is responsible for ensuring the independence and effectiveness of the audit function [4][5] Audit Committee and Leadership - The board of directors is ultimately responsible for the internal audit's independence and effectiveness, including the appointment of sufficient audit personnel and budget allocation [4] - An audit committee is established to review the internal audit charter, development plans, and annual audit plans, ensuring the execution of audit activities [4] Audit Personnel and Qualifications - Internal audit personnel should represent approximately 1% of the total workforce, with qualifications including a bachelor's degree and relevant experience in finance or auditing [7][8] - Continuous education and adherence to professional ethics are required for internal audit personnel to maintain their competency [8] Rights and Responsibilities - The internal audit function has the right to access all necessary information and to conduct investigations as needed [9][10] - Internal audit can propose corrective actions and recommend penalties for non-compliance, ensuring accountability within the organization [10] Audit Process and Reporting - The internal audit process is risk-oriented, with annual audit plans developed based on risk assessments and regulatory requirements [11][12] - Audit reports must include objectives, findings, conclusions, and recommendations, and should be communicated to the board and management [12][15] External Coordination and Accountability - Internal audit must coordinate with external auditors and regulatory bodies to ensure comprehensive oversight and compliance [16][19] - The results of internal audits are critical for performance evaluations and accountability of the audited entities [20][21]

Group 1 - The board of directors of the company held its 22nd meeting on August 28, 2025, in Shenzhen, with all 15 directors present [1] - The meeting's procedures complied with relevant laws and the company's articles of association [1] - The board approved the 2025 semi-annual operational report and the semi-annual report with unanimous votes [1][2] Group 2 - The company proposed a cash dividend of 1.19 RMB per 10 shares, totaling approximately 1,034.89 million RMB based on the total shares of 8,696,526,806 as of June 30, 2025 [2] - The dividend will be paid in RMB to A-shareholders and in HKD to H-shareholders, with the HKD amount based on the average exchange rate published by the People's Bank of China [2] - The board also approved the internal audit report and the risk assessment report from China Merchants Group Financial Co., Ltd., with all votes in favor [3] Group 3 - The board approved revisions to the comprehensive risk management system and the board authorization management measures, with unanimous support [3]

General Principles - The internal audit management system aims to establish a robust internal audit framework to enhance supervision, protect the company's legal rights, and improve economic efficiency for sustainable development [1] - Internal audit is defined as the examination and evaluation of the company's financial status, asset quality, operational performance, major projects, internal controls, and integrity [1][2] - Internal control is a process designed to provide reasonable assurance regarding compliance with laws, operational efficiency, asset security, and accurate information disclosure [1][2] Audit Department Structure and Responsibilities - The audit department is responsible for implementing internal audits and must maintain independence from the finance department [2][3] - The audit department reports to the board of directors and the audit committee, ensuring that significant issues are communicated directly to the audit committee [2][3] - The audit department's main responsibilities include evaluating the integrity and effectiveness of internal controls, auditing financial and economic data, and assisting in establishing anti-fraud mechanisms [3][4] Reporting and Evaluation - The audit department must report to the audit committee at least quarterly, detailing the execution of the internal audit plan and any issues discovered [4] - An annual internal control evaluation report must be submitted to the board, which includes a declaration of the report's authenticity and an evaluation by an external auditing firm [4][5] - The audit committee is responsible for assessing the internal control system and reporting any significant deficiencies or risks to the Shanghai Stock Exchange [5] Audit Evidence and Documentation - Audit evidence must be sufficient, relevant, and reliable, with clear documentation maintained for at least ten years [6] - The audit department is required to establish a working paper system and manage related documentation according to legal requirements [6] Accountability and Compliance - The company may implement incentive and accountability mechanisms for the audit department, rewarding outstanding performance and addressing misconduct [7] - Internal auditors are protected from accountability for failing to identify significant risks if they have followed necessary procedures [7] Final Provisions - The internal audit management system is established by the board of directors and takes effect upon approval [8] - Any amendments to the system must also be approved by the board of directors [8]

Core Viewpoint - The internal audit system of Selis Medical Technology Group Co., Ltd. aims to standardize internal audit work, clarify the responsibilities of internal audit institutions and personnel, and enhance internal control, operational management, and economic efficiency [1]. Group 1: Internal Audit Definition and Structure - Internal audit refers to the evaluation activities conducted by the company's internal audit institution or personnel to assess the effectiveness of internal control and risk management, the authenticity and completeness of financial information, and the efficiency and effectiveness of operational activities [1]. - The internal audit department must maintain independence and should not be under the leadership of the finance department or share office space with it [1][2]. Group 2: Responsibilities and Duties of Internal Audit - The internal audit institution is responsible for checking and evaluating the completeness, rationality, and effectiveness of internal control systems across the company and its subsidiaries [12]. - It must audit the legality, compliance, authenticity, and completeness of accounting and economic data, including financial reports and performance forecasts [12]. - The internal audit department should report to the audit committee at least quarterly, covering the execution of the internal audit plan and issues discovered during the audit [12]. Group 3: Audit Procedures and Reporting - The internal audit institution must submit the next year's internal audit work plan to the audit committee two months before the end of each accounting year and an annual audit report two months after the year-end [13]. - The internal audit process includes planning, execution, and reporting, with a focus on obtaining sufficient, relevant, and reliable audit evidence to support conclusions and recommendations [34][12]. Group 4: Internal Control Evaluation - Internal audit should evaluate the effectiveness of internal controls related to financial reporting and information disclosure, including the establishment and implementation of internal control systems [18]. - The internal audit institution must supervise the implementation of corrective measures for any identified internal control deficiencies [19]. Group 5: Rights and Powers of Internal Audit - The internal audit institution has the authority to formulate internal audit regulations, participate in financial management meetings, and request relevant documents from the audited entities [28][29]. - It can also take necessary measures against individuals obstructing the audit process and report significant issues promptly [30][31]. Group 6: Confidentiality and Ethics - Internal audit personnel must adhere to professional ethics, maintain confidentiality regarding audit matters, and avoid conflicts of interest [8][9]. - Any discovered serious violations or fraudulent activities must be reported to the relevant authorities for corrective action [37].