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]

第一条 为规范内部审计工作，明确内部审计机构和人员的职责，发挥内部 审计在强化内部控制、改善经营管理、提高经济效益中的作用，进一步促进塞力 斯医疗科技集团股份有限公司（以下简称"公司"）的自我完善和发展，实现内 部审计工作的制度化和规范化，根据《中华人民共和国审计法》《审计署关于内 部审计工作的规定》等相关法律法规、规章、规范性文件及《塞力斯医疗科技集 团股份有限公司章程》（以下简称"《公司章程》"），特制定本制度。 第二条 本制度所称内部审计指公司内部审计机构或内部审计人员，依据国 家有关法律法规和本制度的规定，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 内部审计机构和内部审计人员在审计委员会的领导下，独立、客观 地行使职权，对审计委员会负责。 内部审计部门应当保持独立性，不得置于财务部门的领导之下，或者与财务 部门合署办公。 塞力斯医疗科技集团股份有限公司 内部审计制度 塞力斯医疗科技集团股份有限公司 内部审计制度 （2025年8月） 第一章 总则 第二章 内部审计机构和内部审计人员 第四条 公司设立审计部，根据业务规模等工作需要配置 ...

Core Viewpoint - The internal audit system of Sanofi (Shanghai) Co., Ltd. aims to enhance management and supervision of internal departments, subsidiaries, and significant affiliates, ensuring compliance with laws and regulations while improving audit quality [1][2]. Group 1: Internal Audit Definition and Objectives - 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 [2][3]. - The objectives of internal control include compliance with laws, safeguarding assets, and ensuring the accuracy and completeness of information disclosure [3][4]. Group 2: Internal Audit Department Structure - The company has established an independent internal audit department that reports directly to the board's audit committee [3][5]. - The internal audit department must have a minimum of three dedicated audit personnel, with the head being a full-time position nominated by the audit committee [3][6]. Group 3: Audit Responsibilities - The internal audit department is responsible for evaluating the completeness and effectiveness of internal control systems across the company and its subsidiaries [5][10]. - It must conduct audits on financial data, ensuring legality, compliance, and authenticity, including financial reports and performance forecasts [5][10]. Group 4: Audit Procedures - The internal audit process includes planning, notifying the audited unit, collecting evidence, and drafting audit reports [8][9]. - Audit reports must be submitted within ten days after the audit's conclusion, allowing the audited unit to provide feedback [9][10]. Group 5: Internal Control Evaluation - The internal audit department is required to submit an annual internal control evaluation report to the audit committee, detailing the effectiveness of internal controls [10][11]. - If significant deficiencies or risks are identified, the audit committee must be promptly informed [11][12]. Group 6: Compliance and Reporting - The company must disclose any significant internal control deficiencies or risks to the stock exchange and provide details on corrective measures taken [11][12]. - The internal audit department must audit significant external investments, asset purchases, and guarantees to ensure compliance with regulations [12][13]. Group 7: Training and Accountability - The internal audit department is responsible for training and evaluating audit personnel to enhance their professional skills [33][34]. - Any misconduct by audit personnel, such as leaking confidential information or providing false reports, will result in disciplinary actions [34][35].

Core Viewpoint - The internal audit management measures of Guotai Junan Securities Co., Ltd. aim to standardize internal audit work, enhance management levels, and promote sustainable development in accordance with relevant laws and regulations [1][2]. Group 1: General Principles - Internal audit is defined as an independent and objective evaluation of business operations, risk management, and compliance to enhance governance and operational stability [1]. - The internal audit department operates under the leadership of the company's party committee and board of directors, ensuring regular reporting and oversight of audit activities [1][2]. Group 2: Internal Audit Structure and Personnel - The company establishes an internal audit department that manages audits across the company and its subsidiaries, ensuring independence and compliance with regulations [2][3]. - The total number of internal audit personnel should not be less than 0.5% of the total number of employees, ensuring adequate staffing for effective audit operations [4][5]. Group 3: Responsibilities and Authority - The internal audit department is responsible for auditing compliance with national strategies, financial activities, and internal controls among other areas [19]. - The department has the authority to request necessary documents, attend relevant meetings, and investigate issues related to audit matters [20][21]. Group 4: Audit Procedures and Methods - Internal audits can be comprehensive or specialized, with a focus on risk assessment to determine audit priorities and frequency [23][24]. - Various audit methods, including on-site, remote, and joint audits, can be employed to enhance the effectiveness of the audit process [25]. Group 5: Utilization of Audit Results - The company is required to establish a mechanism for utilizing audit results, ensuring that findings lead to actionable improvements and accountability [36][37]. - The human resources department must incorporate audit results into personnel evaluations and decision-making processes [38]. Group 6: Accountability and Compliance - Specific actions, such as refusal to cooperate with audits or providing false information, can lead to accountability measures against responsible personnel [39][40]. - The internal audit department must maintain confidentiality and integrity, with strict consequences for breaches of conduct [15][16].

General Principles - The internal audit management system aims to standardize and institutionalize the internal audit work of the company, enhancing the quality of internal audits and improving operational management and economic efficiency [2][3] - The system is based on various laws and regulations, including the Company Law and the Audit Law of the People's Republic of China, as well as the company's actual situation [2] Internal Audit Organization and Personnel - The audit committee is responsible for reviewing financial information, supervising internal and external audits, and evaluating internal controls [5] - The audit department operates independently, reporting to the board of directors and the audit committee, and must not be influenced by the finance department [3][4] - Audit personnel are required to possess high ethical standards, strong analytical skills, and relevant professional capabilities [8][9] Responsibilities and Authority of Internal Audit - The audit department conducts evaluations of internal control systems, audits financial data, and assists in establishing anti-fraud mechanisms [5][6] - The department must report to the audit committee at least quarterly and submit an annual internal audit report [5][6] - The audit committee supervises the audit department's work and ensures compliance with legal and regulatory requirements [6] Internal Audit Procedures - The audit process includes preparation, implementation, reporting, and follow-up stages, ensuring thorough documentation and evidence collection [10][11] - Audit reports must be objective, clear, and timely, providing actionable recommendations for improvement [12][13] - The audited units are required to rectify issues identified in the audit reports and report back on the implementation of corrective measures [25] Management of Audit Archives - Audit documentation must be preserved for ten years, including audit plans, reports, and evidence collected during audits [26][27] - The audit department is responsible for managing these archives, ensuring proper access and confidentiality [28][29] Supplementary Provisions - The internal audit management system is subject to national laws and regulations, and any inconsistencies will defer to these higher legal standards [30][31] - The system is effective upon approval by the company's board of directors [33]

Core Points - The internal audit system of Beijing Haitian Ruisheng Technology Co., Ltd. aims to standardize internal audit work, enhance quality, and protect investors' rights [1] - 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] - The internal control process is designed to ensure compliance with laws, improve operational efficiency, safeguard assets, and ensure accurate financial reporting [1] General Provisions - The company has established an audit committee under the board of directors, consisting of three non-executive directors, with a majority being independent directors [2] - An audit department is set up to supervise business activities, risk management, internal controls, and financial information, reporting directly to the board [2] - The audit department must maintain independence and is not to be under the financial department's leadership [2] Responsibilities and Overall Requirements - The audit department is responsible for evaluating the completeness and effectiveness of internal control systems across the company and its subsidiaries [3] - It conducts audits on the legality and accuracy of financial data and economic activities, including financial reports and voluntary disclosures [3] - The department must report to the audit committee at least quarterly, detailing the execution of the audit plan and any issues found [3] Specific Implementation - The audit department collaborates with external audit units and submits internal audit reports after each fiscal period [4] - It is responsible for evaluating the effectiveness of internal controls and must submit an internal control evaluation report to the board at least annually [5] - The evaluation focuses on significant non-operational financial transactions, investments, asset sales, and related party transactions [5] Information Disclosure - If significant internal control deficiencies or risks are identified, the audit department must report these to the board or audit committee promptly [7] - The company is required to disclose any major internal control issues and the measures taken to address them [7] - The annual internal control evaluation report must include a declaration of its authenticity by the board [7] Supervision and Management of Internal Audit Work - The effectiveness of internal control systems is a key performance indicator for all departments and subsidiaries [8] - Internal auditors demonstrating significant responsibility and performance will be recognized, while those failing in their duties will face disciplinary actions [8] - Any major issues in internal audit work must be reported to the relevant stock exchange [8]

泰瑞机器股份有限公司 内部审计工作制度 （2025 年 8 月修订） 第一章 总则 第一条 为规范泰瑞机器股份有限公司（以下简称"公司"）内部审计工作， 建立健全内部控制体系以及确保有效执行，保障公司及所属子公司生产经营和财 务管理等活动符合国家法律法规规定，根据《审计法》、《企业内部控制基本规 范》、《上海证券交易所股票上市规则》、《泰瑞机器股份有限公司章程》等有 关法律法规，制定本工作制度。 第二条 内部审计要按照国家有关法律规定，根据内部审计准则的要求，通 过独立、客观、公正的审计监督和咨询活动，检查评价业务活动、内部控制和风 险管理的健全性、合法性和有效性，发现问题，提出管理建议，促进企业完善治 理、增加价值和目标实现。 第三条 内部审计的实施对象是泰瑞机器股份有限公司及所属分公司、子公 司、联营公司等（以下简称"所属公司"） 第二章 组织领导 机构设置 人员配备 第四条 公司设立内部审计机构（以下简称"审计部"），对公司业务活动、 风险管理、内部控制、财务信息等事项进行监督检查。审计部对董事会负责，向 董事会审计委员会报告工作。内部审计机构在监督检查过程中，应当接受审计委 员会的监督指导。内部审计机 ...

Core Viewpoint - The document outlines the internal audit management system of Shanghai Environment Group Co., Ltd, emphasizing the importance of internal audits in enhancing operational efficiency and compliance with legal regulations [1][2]. Group 1: General Provisions - The internal audit system is established to strengthen the company's internal audit work and promote healthy business development in accordance with relevant laws and regulations [1]. - The internal audit applies to the company and its subsidiaries where it holds more than 50% ownership [1]. - Internal auditing is defined as the supervision and evaluation of financial management, asset management, and operational management to ensure authenticity, legality, and effectiveness [1]. Group 2: Internal Audit Institution - The company has established an audit department as the internal audit institution, which reports to the board of directors and is supervised by the audit committee [1][2]. - The internal audit institution must maintain independence and not be co-located with the finance department [2]. Group 3: Internal Audit Personnel - Internal audit personnel must possess high political quality and relevant professional qualifications in auditing, finance, engineering, and management [2][3]. - Internal auditors are required to adhere to laws, regulations, and internal audit standards, ensuring objectivity and confidentiality [2][3]. Group 4: Responsibilities of Internal Audit Institution - The internal audit institution is responsible for developing and implementing internal audit regulations based on legal requirements and the company's actual situation [3][4]. - It conducts audits on financial data, management performance, and compliance with internal controls, and reports significant findings to management and the audit committee [4][5]. Group 5: Work Procedures of Internal Audit - The internal audit institution must create an annual audit plan approved by management and the board of directors [7][8]. - Auditors must notify the audited units three working days before the audit and can use various methods to gather evidence [8][9]. Group 6: Reporting and Follow-up - The internal audit institution must submit an annual report to management and the audit committee, detailing the execution of the audit plan and findings [9][10]. - Follow-up audits are required to ensure that corrective actions are taken based on previous audit findings [9][10]. Group 7: Rewards and Penalties - The internal audit institution can recommend rewards for units and personnel that comply with financial regulations and provide valuable management suggestions [10]. - Immediate action will be taken against individuals who obstruct the audit process or retaliate against auditors [10].