无锡祥生医疗科技股份有限公司 内部审计制度 第一章 总则 第二章 内审部的设立 第三章 内部审计职责 第一条 为加强无锡祥生医疗科技股份有限公司(以下简称"公司"或"本公司") 内部审计工作, 提高内部审计工作质量, 维护公司和投资者的合法权益, 依据《中华人民共和国审计法》《审计署关于内部审计工作的规定》《上 海证券交易所科创板股票上市规则》等有关法律、法规、规范性文件和《无 锡祥生医疗科技股份有限公司章程》(以下简称"公司章程")的规定, 结合 公司实际情况, 制定本制度。 第二条 本制度适用于公司及下属子公司的内部审计管理。 第三条 本制度所称内部审计, 是指由公司内部审计机构或人员, 对本公司及下属 公司财政财务收支、经济活动、内部控制、风险管理实施独立、客观的监 督、评价和建议, 以促进单位完善治理、实现目标的活动。 第四条 本制度所称内部控制, 是指公司董事会、高级管理人员及其他有关人员为 实现下列目标而提供合理保证的过程: (一) 遵守国家法律、法规、规章及其他相关规定; (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。 第五条 ...

Core Viewpoint - The internal audit management system of Sugon Information Industry Co., Ltd. aims to enhance and standardize internal audit supervision, protect the legitimate rights and interests of the company and its investors, and promote the establishment and improvement of internal control systems [1][2]. Group 1: General Principles - The internal audit is defined as an evaluation activity conducted by the internal audit department to assess the effectiveness of internal controls, risk management, and the authenticity and completeness of financial information [1]. - The purpose of internal auditing is to improve internal control systems, manage costs effectively, mitigate operational risks, enhance economic benefits, and increase company value [1][2]. Group 2: Audit Organization and Personnel - The company has established an audit department as the executing body for internal audit activities, reporting to the audit committee of the board of directors [2]. - Internal audit personnel must possess relevant professional knowledge and skills in auditing, accounting, and law, and should undergo continuous education and specialized training [2][3]. - The audit department is responsible for ensuring the availability of necessary resources for internal auditing, including personnel, equipment, and funding [2][3]. Group 3: Content and Responsibilities of Internal Audit - Internal audit covers various areas, including financial audits, internal control audits, management audits, and special audits [3]. - The audit committee supervises and evaluates the internal audit work, guiding the establishment and implementation of internal audit systems and reviewing annual audit plans [3][4]. Group 4: Authority of Internal Audit - The audit department has the authority to inspect all relevant business management accounts and documents during the audit period, including accounting books, contracts, and asset proofs [4][5]. - Audit personnel can participate in relevant meetings of the audited departments and must be provided with necessary working conditions by those departments [5][6]. Group 5: Implementation of Internal Audit Work - The internal audit department must implement appropriate review procedures and submit an internal control evaluation report to the audit committee at least annually [6][7]. - If significant internal control deficiencies or risks are identified, the audit department must promptly report to the audit committee, which will assess the effectiveness of internal controls and report to the board of directors [6][7]. Group 6: Rewards and Accountability Mechanism - The audit department can recommend rewards for units and individuals with outstanding performance in executing the internal audit system [7][8]. - Violations of the internal audit system can lead to disciplinary actions, economic penalties, or criminal responsibility if severe [7][8].

Core Viewpoint - The internal audit system of Jiangxi Tianxin Pharmaceutical Co., Ltd. is established to enhance internal supervision and risk control, ensuring compliance with laws and regulations while protecting investors' rights [3]. Group 1: General Principles - The internal audit aims to supervise and evaluate the authenticity, legality, and effectiveness of financial expenditures, asset quality, operational performance, and construction projects of the company and its subsidiaries [3]. - This internal audit system applies to the company and its wholly-owned and controlling subsidiaries [3]. Group 2: Audit Organization and Personnel - An audit department is established under the board's audit committee to independently conduct audit work and report directly to the audit committee [4][5]. - The audit department must maintain independence and is not to be under the leadership of the finance department [5]. - Audit personnel are required to be professional, objective, and maintain confidentiality, with a duty to avoid conflicts of interest [6][7]. Group 3: Audit Responsibilities - The audit department is responsible for supervising the company's operational activities, financial expenditures, economic benefits, and the performance of senior management [8]. - The audit work aims to improve management and enhance economic efficiency while ensuring the integrity and safety of the company's assets [9][10]. Group 4: Audit Authority and Scope - The audit department has the authority to inspect all relevant management accounts and documents during the audit period [13]. - The audit department is tasked with establishing a fraud prevention mechanism and reporting any significant issues to the audit committee [8][12]. Group 5: Audit Procedures - The audit department must prepare an audit plan and obtain approval from the audit committee before implementation [23]. - Audit reports must be objective, complete, and timely, reflecting the findings and suggestions based on verified evidence [24][25]. Group 6: Rewards and Penalties - Departments and individuals achieving significant results in implementing the internal audit system will be recognized or rewarded [28]. - Violations of the internal audit system may lead to administrative penalties or criminal charges depending on the severity of the actions [30][31].

Core Viewpoint - The internal audit management system of Shenzhen Guangfeng Technology Co., Ltd. aims to enhance the effectiveness of internal audits, ensure the quality of internal control risk assessments, and provide reliable information for management decisions while protecting investors' rights and improving operational efficiency [1]. Group 1: Internal Audit Structure - The company establishes an audit committee under the board of directors to oversee the internal audit department [2]. - The audit department operates independently and reports directly to the audit committee, ensuring no influence from the finance department [2][3]. - Internal audit personnel must possess good professional qualities and adhere to principles of objectivity and integrity [2][3]. Group 2: Audit Responsibilities and Authority - The audit committee guides and supervises the internal audit department, meeting at least quarterly to review plans and reports [3][4]. - The audit department is responsible for evaluating the effectiveness of internal controls and the legality and accuracy of financial information across all internal entities [3][4]. - The audit department has the authority to request necessary documents and conduct investigations related to audit matters [4][5]. Group 3: Audit Process and Reporting - The audit department must submit an internal control evaluation report at least once a year, focusing on significant financial reporting controls [5][6]. - Any identified internal control deficiencies must be reported to the audit committee, which will oversee the implementation of corrective measures [6][7]. - The audit department is required to conduct audits following significant external investments, asset purchases, guarantees, and related transactions [7][8]. Group 4: Information Disclosure - The company must prepare an annual internal control evaluation report in accordance with relevant regulations and disclose it alongside the annual report [8][9]. - If significant internal control deficiencies are identified, the board must report these to the Shanghai Stock Exchange and disclose the potential consequences and remedial actions taken [9][10]. Group 5: Audit Archives and Management - Internal audit archives must be managed according to national laws and company policies, with a retention period of no less than 10 years [10][11]. - The audit department is responsible for maintaining confidentiality and proper documentation of audit evidence and reports [10][11].

乐山巨星农牧股份有限公司 内部审计制度 二〇二五年八月 目 录 《中华人民共和国证券法》、 《中华人民共和国审计法》和《审计署关于内部审计工作的规定》，结合公司的 实际情况，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 本制度所称内部控制，是指公司董事会、董事会审计委员会、高级 管理人员及其他有关人员为实现下列目标而提供合理保证的过程： （一）遵守国家法律、法规、规章及其他相关规定； （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。 第二章 一般规定 第一章 总 则 第一条 为了规范乐山巨星农牧股份有限公司（下称"公司"）内部监督和 风险控制,保障公司财务管理、会计核算和生产经营符合国家各项法律法规要求， 维护股东的合法权益，根据《中华人民共和国公司法》、 第五条 公司设立内部审计部门，对公司财务信息的真实性和完整性、内部 控制制度的建立和实施等情况进行检查监督。内部审计部门对审计委员会负责， 向审计委员会报告 ...

Core Viewpoint - The internal audit management system of Youngor Fashion Co., Ltd. aims to strengthen internal control, reduce operational risks, and enhance corporate value through effective evaluation of internal controls, risk management, and financial information integrity [1]. Group 1: General Principles - The internal audit is defined as an evaluation activity conducted by the company's internal personnel to assess the effectiveness of internal controls and risk management, the authenticity and completeness of financial information, and the efficiency and effectiveness of operations [1]. - The internal audit department operates under principles of objectivity, integrity, and confidentiality [1]. Group 2: Audit Objects and Responsibilities - The audit objects include all internal departments, wholly-owned or controlled subsidiaries, and significant investee companies, along with their responsible personnel [2]. - The audit department is responsible for supervising the authenticity and completeness of financial information and the establishment and implementation of internal control systems [2][3]. Group 3: Audit Department Structure - The audit department, which reports to the board of directors, must maintain independence and not be under the leadership of the finance department [2][3]. - The audit department is staffed with dedicated auditors and led by a chief internal auditor [2]. Group 4: Audit Responsibilities - The audit department has several key responsibilities, including auditing the execution of board policies, the legality and authenticity of financial data, and the effectiveness of internal control systems [3][4]. - The department must report quarterly to the board's audit committee on audit plans and findings, and submit an annual audit report [4]. Group 5: Audit Authority - The audit department has the authority to independently exercise audit functions under the leadership of the board's audit committee and can request necessary documents from relevant departments [6]. - It can also halt activities that violate laws or company regulations and recommend actions to the board's audit committee [6]. Group 6: Audit Procedures - The internal audit process includes planning, conducting audits, and reporting findings, with a requirement for the audit evidence to be sufficient, relevant, and reliable [7][8]. - Audit reports must be reviewed by the audited entities, which have a specified timeframe to respond [7]. Group 7: Miscellaneous Provisions - Any matters not covered by this system will be executed according to relevant national laws and company regulations, with the audit department responsible for interpretation [9].

苏州市味知香食品股份有限公司 内部审计制度 （四）确保公司信息披露的真实、准确、完整和公平。 第一章 总则 第一条 为规范苏州市味知香食品股份有限公司（以下简称"公司"）内部 审计工作，明确内部审计的职责和权限，强化内部审计在公司治理、风险管理、 内部控制和改善经营管理中的作用，促进公司经营效率、经济效益的提高，保障 企业经营活动健康发展，根据国家相关法律法规、 《中国内部审计准则》、参照国 际内部审计师协会《内部审计专业实务标准》和《公司章程》的规定，结合公司 的实际情况，制定本制度。 第二条 本制度适用于对本公司各内部机构、控股子公司以及具有重大影响 的参股公司的与财务报告和信息披露事务相关的所有业务环节所进行的内部审 计工作。 第三条 本制度所称内部审计，是指公司内部审计机构或人员依据国家有关 法律法规和本制度的规定，对本公司各内部机构、控股子公司以及具有重大影响 的参股公司的内部控制和风险管理的有效性、财务信息的真实性、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。 第四条 本制度所称内部控制，是指公司董事会、高级管理人员及其他有关 人员为实现下列目标而提供合理保证的过程： （一）遵守国家法律 ...

Core Points - The article outlines the internal control and auditing system of Shenchi Electromechanical Co., Ltd, emphasizing the importance of compliance, efficiency, and risk management to protect investors' rights [1][2][5] Group 1: Internal Audit Principles and Responsibilities - Internal audit is defined as an evaluation activity conducted by internal personnel to assess the effectiveness of internal controls and risk management [1] - The internal audit department (Audit Department) is established to oversee business activities, risk management, and financial information, reporting directly to the board of directors [2][3] - The Audit Department must maintain independence and is not to be under the financial department's leadership [3][4] Group 2: Audit Procedures and Reporting - The Audit Department is responsible for evaluating the completeness and effectiveness of internal control systems across the company and its subsidiaries [4][5] - Audit reports must be submitted to the audit committee at least biannually, detailing the execution of the audit plan and any issues discovered [4][5] - The audit committee must provide written assessments of the internal control effectiveness based on the audit reports [5][6] Group 3: Internal Control Evaluation - The internal audit process includes reviewing compliance with laws and regulations, efficiency of operations, and safeguarding of assets [1][8] - The Audit Department must focus on significant transactions such as fundraising, related party transactions, and external guarantees, ensuring proper approval processes are followed [8][10][12] - Any identified internal control deficiencies must be reported to the audit committee for corrective action [8][9] Group 4: Documentation and Confidentiality - Audit evidence must be sufficient, relevant, and reliable, with all findings documented clearly [6][7] - Audit records must be kept confidential and stored for a minimum of five years [6][7] - The audit department is required to establish a system for managing audit documentation in accordance with relevant laws [6][7] Group 5: Compliance and Regulatory Framework - The internal audit system is designed to comply with national laws, regulations, and the company's articles of association [11][12] - The company must ensure that any conflicts between internal policies and national regulations are resolved in favor of the latter [11][12] - The internal audit system becomes effective upon approval by the board of directors [11][12]

Group 1 - The board of directors of Shenchi Electromechanical Co., Ltd. held its sixth meeting of the fifth session, with all nine directors present, and the meeting complied with relevant laws and regulations [1] - The board approved the proposal for the 2025 semi-annual report and its summary, with a unanimous vote of 9 in favor [1] - The board also approved the special report on the storage and use of raised funds for the first half of 2025, with a unanimous vote of 9 in favor [2] Group 2 - The board approved the proposal to increase the expected amount of daily related transactions for 2025, with 8 votes in favor and 1 abstention [2] - The board approved the use of idle raised funds for cash management, allowing up to 200 million RMB to be used within 12 months, with a unanimous vote of 9 in favor [3] - The board approved the establishment of a securities investment management system to regulate investment behavior and protect investor interests, with a unanimous vote of 9 in favor [3] Group 3 - The board approved the revision of the internal audit system to strengthen internal control management and promote healthy development, with a unanimous vote of 9 in favor [4]

罗博特科智能科技股份有限公司 内部审计制度 罗博特科智能科技股份有限公司 内部审计制度 第一章 总则 第一条 为了加强罗博特科智能科技股份有限公司（以下简称"公司"）内部管 理和控制，促进公司内部各管理层行为的合法性、合规性，提高内部审计工作质 量，保护投资者合法权益，不断提高企业运营的效率和效果，依据《中华人民共 和国审计法》《关于内部审计工作的规定》《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》等法律、法规、规范性文件以及《罗博特 科智能科技股份有限公司章程》（以下称"《公司章程》"）的有关规定，制定本制 度。 第二条 本制度所称"内部审计"，是指由公司内审部人员，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 等开展的评价活动。 第三条 本制度所称"内部控制"，是指公司董事会、审计委员会、高级管 理人员及其他有关人员为实现下列目标而提供合理保证的过程： （一）遵守国家法律、法规、规章及其他相关规定； （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、及时、公平和合法合规。 第四条 公 ...