Core Viewpoint - The company establishes a comprehensive internal audit system to enhance internal control, promote economic management, and improve economic efficiency, in accordance with relevant laws and regulations [1][2]. Group 1: Internal Audit Framework - The internal audit system applies to all business segments related to financial reporting and information disclosure across the company's internal institutions, subsidiaries, and significant affiliates [1]. - Internal audit is defined as an evaluation activity conducted by the company's internal audit personnel to assess the effectiveness of internal controls, risk management, and the authenticity and completeness of financial information [1][2]. - The company’s 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][3]. Group 2: Audit Committee and Personnel - An audit committee is established under the board of directors, consisting entirely of directors who are not senior management, with a majority being independent directors [3][4]. - The internal audit department operates independently under the guidance of the audit committee and is responsible for daily audit management [3][4]. - Internal auditors must maintain independence and adhere to principles of objectivity, integrity, and confidentiality [3][4]. Group 3: Responsibilities and Authority - The audit committee supervises the internal audit department, reviews annual audit plans, and reports on audit progress and significant issues to the board [4][5]. - The internal audit department is tasked with evaluating the integrity and effectiveness of internal control systems and auditing the legality and authenticity of financial data [5][6]. - Internal auditors have the authority to request documents, inspect financial records, and investigate serious violations of financial regulations [6][7]. Group 4: Reporting and Disclosure - The internal audit department must report at least quarterly to the board or audit committee on audit plan execution and identified issues [5][6]. - An annual internal control evaluation report must be prepared by the board or audit committee based on the internal audit department's findings, including a declaration of the report's authenticity [8][9]. - The company is required to disclose the internal control self-evaluation report alongside its annual report [9][10]. Group 5: Management and Compliance - The company must establish a mechanism for incentivizing and monitoring the internal audit department's performance [10][11]. - Any significant issues identified in the internal audit process must be reported to the Shenzhen Stock Exchange, and appropriate actions must be taken against responsible individuals [10][11]. - Violations of the internal audit system may result in disciplinary actions against departments or individuals involved [11][12].

Core Viewpoint - The company aims to establish a comprehensive internal audit system to enhance operational efficiency, ensure compliance with laws and regulations, and improve the reliability of financial disclosures [1][2]. Group 1: Internal Audit Framework - The internal audit is defined as an evaluation activity conducted by internal personnel to assess the effectiveness of internal controls and risk management, the authenticity of financial information, and the efficiency of operations [1]. - The company is required to establish a robust internal audit system tailored to its industry characteristics and operational specifics, which must be approved by the board of directors [2][3]. - The board of directors is responsible for the establishment and effective implementation of the internal control system, ensuring the accuracy and completeness of related disclosures [2]. Group 2: Audit Committee Responsibilities - An audit committee must be established under the board of directors, composed entirely of non-executive directors, with independent directors holding a majority [3]. - The audit committee is tasked with guiding and supervising the internal audit system's establishment and implementation, reviewing annual audit plans, and ensuring the effective operation of the internal audit department [5][6]. Group 3: Internal Audit Department Duties - The internal audit department is responsible for evaluating the completeness and effectiveness of internal control systems across the company and its subsidiaries [5][6]. - The department must report its findings and any significant issues directly to the audit committee and provide quarterly updates on audit plans and results [5][6]. - The internal audit department should maintain independence and be staffed with dedicated personnel, not under the financial department's leadership [3][4]. Group 4: Evaluation and Reporting - The internal audit department must submit an annual internal control evaluation report to the audit committee, detailing the scope, conclusions, and recommendations for improvement [8][9]. - The audit committee must report any significant deficiencies or risks in internal controls to the board of directors and the Shenzhen Stock Exchange [9][12]. - The company is required to disclose the internal control evaluation report alongside its annual report, ensuring transparency and compliance with regulatory requirements [13][14].

Core Viewpoint - The company has revised its internal audit system to enhance the quality of internal audits, clarify the responsibilities of audit institutions and personnel, and strengthen management to protect the rights of shareholders [1]. Group 1: Internal Audit Definition and Purpose - Internal audit is defined as an independent and objective evaluation activity conducted by internal personnel to assess the effectiveness of internal controls, the authenticity and completeness of financial information, and the efficiency of operations [1]. - The internal control aims to ensure legal compliance in management, asset security, accurate financial reporting, and improved operational efficiency [1]. Group 2: Audit Department Structure - The company has established an audit department responsible for internal audit work, reporting directly to the board of directors and the audit committee [2]. - The audit department must operate independently from the finance department and should not be influenced by other departments or individuals [2][3]. - The audit department is required to have at least two dedicated audit personnel with necessary auditing knowledge and experience in finance and management [2]. Group 3: Responsibilities of the Audit Department - The audit department is tasked with auditing the legality, compliance, authenticity, and completeness of financial data and economic activities across the company and its subsidiaries [4]. - It is responsible for establishing a fraud prevention mechanism and focusing on potential fraud during audits [4]. - The audit department must report to the audit committee at least quarterly, detailing the execution of the audit plan and any issues discovered [5]. Group 4: Audit Procedures and Reporting - The audit department must create an annual internal audit work plan, which requires approval from the audit committee before implementation [9]. - Auditors must notify the audited units three days prior to the audit and can use various methods to gather evidence [10]. - After completing the audit, the department must issue a report that includes the audit purpose, scope, conclusions, and recommendations [11]. Group 5: Rights and Responsibilities of Audited Units - Audited units are required to cooperate with auditors by providing complete audit materials and must not obstruct the audit process [17]. - They have the right to report any misconduct by auditors to company leadership [17]. Group 6: Management of Audit Archives - The internal audit department must establish a work paper system and manage audit archives, including audit reports and evidence collected during audits [30]. - Audit archives are considered company secrets and require approval for access [14]. Group 7: Penalties for Non-compliance - Individuals responsible for significant losses due to violations of financial regulations may face disciplinary actions or legal consequences [16]. - Units that refuse to comply with audit requests may be subject to corrective actions and potential penalties from the board [16].

Group 1 - The company establishes an internal audit system to enhance audit quality and protect investor rights, based on relevant laws and regulations [1][2] - The internal audit applies to all business segments of the company, its subsidiaries, and significant equity investees [1] - Internal audit is defined as the evaluation and supervision of financial activities, asset quality, and operational performance to promote the company's objectives [1][2] Group 2 - The internal control aims to ensure legal compliance, asset security, and the authenticity of financial reporting, enhancing operational efficiency [2] - The board of directors is responsible for the establishment and effective implementation of the internal control system [2][3] - The internal audit department must maintain independence and is not to be under the financial department's leadership [2][3] Group 3 - The internal audit department is responsible for auditing the company's business activities, risk management, and financial information [3][4] - Internal audit personnel must possess necessary professional knowledge and adhere to ethical standards [3][4] - The internal audit department has the authority to draft internal audit regulations and access relevant documents and records [5][6] Group 4 - The internal audit process includes planning, notifying the audited entity, conducting the audit, and reporting findings [6][7] - Audit reports must be submitted to the board of directors and the audit committee, with follow-up on the implementation of audit recommendations [7][8] - The internal audit department must maintain audit archives and manage them according to regulations [13][14] Group 5 - The internal audit department focuses on key areas such as external investments, asset transactions, guarantees, related party transactions, and fundraising [20][30] - Regular audits of monetary funds and internal control systems are mandated, with a focus on large non-operational expenditures [21][22] - The internal audit department must report any significant internal control deficiencies or risks to the audit committee [25][26]

江苏精研科技股份有限公司 第一章 总则 第一条 为了加强江苏精研科技股份有限公司（以下简称"公司"或"本公 司"）的内部审计工作，根据国家有关审计的法律法规和股份公司规范化的要求， 结合本公司实际，特制定本制度。 第二条 本制度所称被审计对象，为公司各部门、控股子公司、分公司、对 公司具有重大影响的参股子公司及相关责任人员。 第三条 本制度所称内部审计，包括监督被审计对象的内部控制制度运行情 况，检查被审计对象会计账目及其相关资产，监督被审计对象预决算执行和财务 收支，评价重大经济活动的效益等行为。 第二章 内部审计机构和人员 第四条 公司内部审计机构为审计部，由董事会领导，对公司的业务活动、 风险管理、内部控制、财务信息等事项进行监督检查。公司审计部对董事会负责， 向董事会审计委员会报告工作。 第五条 审计部保持独立性，配备专职审计人员2人，设负责人1名。审计部 不得置于财务部门的领导之下，或者与财务部门合署办公。 审计委员会参与对内部审计负责人的考核。 第六条 内部审计人员应具有与审计工作相适应的审计、会计、经济管理等 相关专业知识和业务能力。 第三章 内部审计机构的工作内容和职责 第十条 内部审计的范围 ...

杭州华星创业通信技术股份有限公司 第一章 总 则 第二条 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。 第三条 内部审计的目的是促进公司内部控制的建立健全，有效地控制成本，改善经 营管理，规避经营风险，增加公司价值。 第四条 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； 第一条 为进一步规范公司内部审计工作，提高内部审计工作质量，保护投资者合法 权益，根据《中华人民共和国审计法》、 《深圳证券交易所创业板股票上市规则》、 《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》等法律、法规及公 司章程的规定，制定本制度。 （四）确保公司信息披露的真实、准确、完整和公平。 第五条 公司董事会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 ...

内部审计制度 山东省章丘鼓风机股份有限公司 内部审计制度 第一章 总 则 第一条 为规范山东省章丘鼓风机股份有限公司（以下简称"公司"）的内部审计工 作，根据《审计署关于内部审计工作的规定》、中国内部审计协会制定的《内部审计基 本准则》，结合公司实际，制定本制度。 第二条 公司的内部审计是一种独立客观的监督和评价活动，它通过系统化和规范 化的方法，评价和改进公司的经营管理活动和内部控制过程的效率及效果，防范经营风 险，改善运营状况，提高经济效益，帮助公司实现目标。 第三条 内部审计活动应该独立，内部审计人员在开展工作时应做到客观。 第四条 内部审计工作实行公司审计委员会负责制。内部审计机构对董事会负责， 向董事会审计委员会报告工作。内部审计机构在对公司业务活动、风险管理、内部控制、 财务信息等情况进行检查监督过程中，应当接受审计委员会的监督指导。 第二章 内部审计机构和人员 第五条 公司设审计部，在公司董事会所属审计委员会的直接领导下独立开展内部 审计工作，对公司的业务活动、风险管理、内部控制、财务信息等事项进行监督检查， 不受其他部门和个人干涉。 审计部对审计委员会负责，向审计委员会报告工作。 公司各内部机 ...

第三条 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、行政法规、部门规章及其他相关规定； 振德医疗用品股份有限公司 内部审计制度 （2025 年 7 月制定） 第一章 总则 第一条 为加强振德医疗用品股份有限公司（以下简称"公司"）内部审计工 作，提高内部审计的质量，根据《中华人民共和国审计法》、《中华人民共和国国 家审计准则》《企业内部控制基本规范》《上海证券交易所股票上市规则》等有关 法律、法规和规范性文件以及《公司章程》的有关规定，结合公司实际情况，制 定本制度。 第二条 本制度所称内部审计是指公司内部审计机构或人员，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。 第四条 内部审计遵循"独立、客观、公正"的原则，保证其工作合法、合 理有效，完善公司内部约束机制，加强内部管理，提高公司经济效益。 第五条 公司董事会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、高级 ...

镇江东方电热科技股份有限公司 镇江东方电热科技股份有限公司 第一章 总则 第一条 为了加强公司内部审计监督和风险控制，规范内部审计工作，保护 公司资产的安全和完整，改善经营管理，提高经济效益，根据《审计法》《审计 署关于内部审计工作的规定》 《上市公司独立董事管理办法》 《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》等有关法律法规和 《公司章程》的有关规定，结合本公司的相关规定，制定本制度。 第二条 本制度规定了公司内部审计机构及审计人员的职责与权限、内部审 计的工作内容及程序，是开展内部审计工作的标准。 第三条 本制度所指内部审计，是指公司内部审计部门和人员根据国家有关 法律法规、财务会计制度和公司财务管理制度，对公司（包括控股子公司和分公 司）的财务收支、会计报表、资产质量、经营业绩以及重大投资项目等有关经济 活动的真实性、合法性和有效性进行评价和监督。 第二章 内部审计机构设置 第四条 公司在董事会下设立审计委员会，作为公司董事会审计工作的执行 机构，负责组织实施公司的内部审计。审计委员会由 3 人组成，其中独立董事应 过半数并担任召集人，且召集人应当为会计专业人士。 第五 ...

Core Points - The internal audit system of Dongzhu Ecological Environmental Protection Co., Ltd. aims to standardize internal audit work, clarify responsibilities, ensure audit quality, and enhance economic efficiency [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 purpose of internal audit is to promote the establishment of effective internal controls, improve management, mitigate operational risks, and increase company value [1][2] Group 1: General Principles - The internal audit system is established in accordance with national laws and regulations, as well as the company's operational characteristics [2] - The board of directors is responsible for the establishment and effective implementation of internal control systems, which must be approved by the board [2][3] - The internal audit system applies to Dongzhu Ecological Environmental Protection Co., Ltd. and its subsidiaries [2] Group 2: Organization and Authority - The board of directors establishes an audit committee, which must consist of a majority of independent directors, including at least one accounting professional [3][4] - The audit department is responsible for supervising the authenticity and completeness of financial information and internal control systems, reporting directly to the audit committee [3][4] - The audit department must have at least three dedicated personnel to carry out internal audit work [3][4] Group 3: Audit Responsibilities and Content - The audit committee guides and supervises the audit department, meeting at least quarterly to review audit plans and reports [6][7] - The audit department is responsible for developing internal audit work systems, conducting audits on financial activities, and evaluating the effectiveness of internal controls [6][7] - The audit department must report any significant internal control deficiencies or risks to the audit committee [8][9] Group 4: Internal Control Evaluation - The audit department evaluates the effectiveness of internal controls related to financial reporting and information disclosure, focusing on completeness and rationality [8][9] - Any identified internal control deficiencies must be addressed with corrective measures and follow-up reviews [8][9] - The audit department must submit an annual internal control evaluation report to the audit committee [8][9] Group 5: Compliance and Reporting - The audit department must audit significant external investments, asset purchases, and guarantees, ensuring compliance with approval procedures [10][11] - The audit department is required to audit the use of raised funds, ensuring they are used according to the planned investment projects [11][12] - The company must disclose the internal control self-evaluation report and the auditor's report simultaneously with the annual report [14][15]