成都佳驰电子科技股份有限公司 内部审计管理制度 第一章 总则 第一条 为加强对公司及子公司的内部监督和风险控制，提高内部审计工作 质量，充分发挥内部审计作用，促进企业健康持续发展，根据《中华人民共和国 公司法》《中华人民共和国证券法》《中华人民共和国审计法》《上海证券交易 所科创板上市公司自律监管指引第 1 号——规范运作》《企业内部控制基本规 范》等制度文件，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子公司开展内部审计工作。 第三条 本制度所称内部审计或审计，是指由公司内部审计部门或人员，依 据国家相关法律法规、公司财务会计准则和董事会的相关要求，对本公司及子公 司财务信息的真实性和完整性、经营活动的效率和效果以及内部控制、风险管理 等维度进行客观的监督、评价和建议，以促进公司治理持续完善。 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）保障公司资产的安全； （三）提高公司经营的效率和效果； （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 ...

上海交大昂立股份有限公司 内部审计管理制度 第一章 总则 第一条 为规范上海交大昂立股份有限公司（以下简称"公司"）内部审计工作， 提升内部审计工作质量，加强内部审计监督工作，强化公司经营管理，根据《中华人 民共和国公司法》《中华人民共和国审计法》《审计署关于内部审计工作的规定》 《中国内部审计准则第 1101 号——内部审计基本准则》等相关法律、法规和规范性文 件，以及《上海交大昂立股份有限公司章程》（以下简称"《公司章程》"）的相关 规定，制定本制度。 第二条 本制度所称内部审计，是指由公司内部机构或人员，对公司内控制度和 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。 公司内部审计通过审查和评价业务活动、内部控制和风险管理的适当性和有效性， 促进公司完善治理、增加价值和实现目标。 第三条 内部审计机构按照客观公正、实事求是、廉洁奉公、保守秘密、维护公 司利益的基本原则开展审计工作。 第四条 本制度适用于公司及控股子公司，本制度所称被审计对象，指公司各内 部机构、全资或控股子公司及其直属分支机构，对公司具有重大影响的参股公司，以 及上述机构相关责任人员。 被审计 ...

Core Viewpoint - The internal audit management system of Xianhe Co., Ltd. aims to strengthen internal supervision and risk control, ensuring compliance with relevant laws and regulations while enhancing the effectiveness of internal audits [1][2]. Group 1: General Provisions - The internal audit system is established to enhance internal supervision and risk control based on various laws and regulations [1]. - The scope of the internal audit includes the company, its subsidiaries, and significant equity investees [1]. Group 2: Internal Audit Department Structure - The audit department is established under the board of directors and is responsible for reporting to the audit committee [2][4]. - The audit department must maintain independence and is not to be under the financial department's leadership [4]. Group 3: Responsibilities of the Audit Department - The audit department is responsible for evaluating the effectiveness of internal controls, financial information, and compliance with laws [6][11]. - The audit committee supervises and evaluates the internal audit work, including reviewing annual plans and reports [6][11]. Group 4: Internal Audit Work Content - Internal audit work includes financial audits, internal control audits, and special audits related to specific business matters [10][16]. - The audit department must conduct audits on significant transactions, including fundraising, asset purchases, and related party transactions [12][13]. Group 5: Audit Procedures and Documentation - The internal audit process involves planning, executing audits, and reporting findings to management and the audit committee [15][16]. - Audit documentation must be maintained for at least ten years, ensuring proper management and accessibility [26][27]. Group 6: Internal Control Evaluation - The audit department is responsible for the organization and implementation of internal control evaluations, which are reported to the board and disclosed publicly [29][30]. - The board must address any significant deficiencies in internal controls identified by external auditors [30][31].

浙江嘉化能源化工股份有限公司 内部审计管理制度 浙江嘉化能源化工股份有限公司 内部审计管理制度 二○二五年八月 浙江嘉化能源化工股份有限公司 内部审计管理制度 第一章 总 则 第一条 为规范浙江嘉化能源化工股份有限公司（以下简称"公司"）内部 审计工作，促进公司规范运作，防范和控制公司风险，增强公司信息披露的可靠 性，维护公司和全体股东的合法权益，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》《中国内部审计准则》《上海证券交易所上市规则》 《上海证券交易所上市公司自律监管指引第1号——规范运作》《企业内部控制 基本规范》等有关法律、法规和规范性文件及《公司章程》的规定，结合公司实 际情况，制订本制度。 第二条 本制度所指内部审计，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公司业务活动、内部控制和风险管理的有效性、财务 信息的真实性、准确性和完整性以及经营活动的效率和效果等开展的一种独立、 客观的监督、评价和建议，以促进企业完善治理、提升价值、实现经营目标的活 动。 第三条 内部审计基本原则：独立性原则、合法性原则、实事求是原则、客 观公正原则、廉洁奉公原则、保守秘密原则。 ...

深圳市长方集团股份有限公司 内部审计管理制度 第一章 总则 第一章 总则 第一条 为了规范深圳市长方集团股份有限公司（以下简称"公司"）内部 审计工作，提高审计工作质量，明确审计人员的职责，发挥审计在强化内部控 制、改善经营管理、提高经济效益中的作用，保护投资者合法权益，根据《中 华人民共和国公司法》、《中华人民共和国审计法》、《中华人民共和国会计法》、 《深圳市长方集团股份有限公司章程》以及其他相关法律、法规，结合公司的 实际情况，特制定本制度。 第二条 内部审计是指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。 第三条 内部审计部门应当保持独立性，配备专职审计人员，不得置于财 务部门的领导之下，或者与财务部门合署办公。 第四条 公司各内部机构或者职能部门、控股子公司以及对公司具有重大 影响的参股公司应当配合内部审计部门依法履行职责，不得妨碍内部审计部门 的工作。 第二章 内部审计机构和审计人员 第五条 公司董事会下设立审计委员会。审计委员会成员应当全部由不在 上市公司担任高级管理人员的董事组成，其中独立董事应占半数以上并由独立 ...

河南省力量钻石股份有限公司 内部审计管理制度 第一章 总 则 第一条 为完善河南省力量钻石股份有限公司（以下简称"公司"）法人治理 结构，规范公司经济行为，维护投资者合法权益，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，实 现内部审计工作规范化、制度化。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》、《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》及其他法律、法规，结合公司实际情 况，特制定本制度。 第二条 本制度所称内部审计工作，是指公司内部审计机构或人员对内部控 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 等所进行的一种独立、客观的确认和咨询活动。 本制度所称"审计人员"，是指在公司从事审计工作的人员，包括审计部专职 审计人员以及从非审计部抽调、借用短期从事审计工作的人员。 第三条 本制度所称被审计对象，特指公司各内部机构、境内外直属各办事 处、境内外全资或控股子公司及其直属分支机构（含控股子公司）以及上述机构 相关责任人员。 第四条 本制度所称内部控制，是指公司董事 ...

Core Points - The internal audit management measures of Luyin Investment Group Co., Ltd. aim to standardize internal audit work, enhance audit responsibilities, and improve audit efficiency based on various national regulations and local government guidelines [1][2][3] Group 1: General Principles - The internal audit is defined as an independent and objective evaluation of financial expenditures, economic activities, internal controls, and risk management to promote corporate governance and achieve objectives [1] - The measures apply to the group company and all wholly-owned, controlled, and actual controlled enterprises [1] Group 2: Organization and Leadership - The group company establishes a Party Committee Audit Committee to strengthen leadership over internal audit work and ensure top-level design and coordination [2] - The chairman of the board is responsible for internal audit work, and a chief auditor may be appointed to assist in managing internal audit [2] Group 3: Internal Audit Institutions and Personnel - The internal audit department is responsible for managing internal audit work and must have a sufficient number of dedicated auditors [3][4] - Auditors must possess specific qualifications, including adherence to professional ethics, knowledge of relevant laws and regulations, and the ability to analyze and express findings [5] Group 4: Audit Scope - The internal audit scope includes auditing the implementation of national policies, the execution of major decisions, financial expenditures, internal controls, and high-risk business activities [6][7] - Audits should be conducted at least once every five years for each controlled enterprise, with increased frequency for significant investments and high-risk areas [7] Group 5: Audit Procedures and Methods - The internal audit process consists of five stages: project initiation, preparation, implementation, reporting, and archiving [8][9] - Emphasis is placed on utilizing technology and big data to enhance audit capabilities and improve management methods [9][10] Group 6: Audit Rectification and Results Utilization - The audited unit is responsible for rectifying issues identified during audits, with the main responsible person overseeing the rectification process [10][11] - Audit results and rectification status are critical for evaluating personnel and making decisions regarding promotions and penalties [12]

纽威数控装备（苏州）股份有限公司 内部审计管理制度 (三)保障公司资产的安全； 纽威数控装备（苏州）股份有限公司 内部审计管理制度 第一章 总则 第一条 为加强纽威数控装备（苏州）股份有限公司(以下简称公司)内部审 计工作管理，提高审计工作质量，实现公司内部审计工作规范化、标准化，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》《上海证券交易所科创板上市公司自律监管指引第 1 号 ——规范运作》等法律、法规和《纽威数控装备（苏州）股份有限公司章程》(以 下简称"《公司章程》")的有关规定，结合公司的实际情况，制定本制度。 第二条 内部审计是指公司内部审计部门或人员对公司、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，财务信息的真实性和完 整性以及经营活动的效率和效果等进行的独立、客观的监督和评价活动。 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、法规、规章及其他相关规定； (二)提高公司经营的效率和效果； (四)确保公司公开的信息真实、准确、完整和公 ...

Core Viewpoint - The internal audit management measures of AVIC Xi'an Aircraft Industry Group Co., Ltd. aim to enhance the quality of internal audit work, ensure compliance with laws and regulations, and protect the legitimate rights and interests of investors [1]. 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 and completeness of financial information [1]. - The objectives of internal control include compliance with laws, improving operational efficiency, safeguarding assets, and ensuring accurate and fair information disclosure [1]. Group 2: Internal Audit Department Structure - The company has established an internal audit department that operates independently under the leadership of the board of directors and reports to the audit and risk control committee [2]. - Internal audit personnel must possess relevant professional backgrounds and adhere to ethical standards, ensuring independence, objectivity, and fairness in their work [2][3]. Group 3: Responsibilities of Internal Audit - The internal audit department is responsible for developing internal audit regulations, planning, and executing audit projects, and reporting significant findings to the board [4]. - Key responsibilities include evaluating the effectiveness of internal controls, auditing financial data, and assisting in establishing anti-fraud mechanisms [4][5]. Group 4: Audit Procedures and Reporting - The internal audit process involves planning, conducting audits, and reporting findings, with a focus on continuous improvement and follow-up on corrective actions [6][7]. - Internal audit departments must submit quarterly reports to the audit and risk control committee and an annual internal audit report [6][7]. Group 5: Focus Areas for Audits - Audits should cover significant external investments, asset purchases and sales, guarantees, related party transactions, and the use of raised funds [8][9][10]. - The internal audit department must ensure compliance with approval procedures and assess the risks associated with these transactions [8][9][10]. Group 6: Information Disclosure Management - The internal audit department evaluates the establishment and implementation of information disclosure management systems, ensuring compliance with regulations and confidentiality measures [11]. Group 7: Remedial Actions and Accountability - The internal audit department is responsible for tracking the implementation of corrective actions and ensuring that issues identified during audits are addressed [12][13]. - Violations of internal audit regulations by audited units can lead to penalties and accountability measures against responsible individuals [14][15]. Group 8: Archive Management and Resources - Internal audit personnel must maintain and archive audit work papers for ten years, ensuring confidentiality and compliance with relevant regulations [14]. - The company allocates necessary resources for the internal audit department, including training and budget for operational needs [15].

Core Points - The document outlines the internal audit management system of Nanhua Futures Co., Ltd, aiming to standardize internal audit practices and enhance internal control and corporate governance [1][8] - It defines the roles and responsibilities of the audit department, audit personnel, and the audit committee, ensuring independence and objectivity in the audit process [1][2][3] Group 1: Internal Audit Definition and Scope - Internal audit refers to the independent, objective evaluation and supervision of the company's internal control and governance processes [1] - The internal audit management system applies to the company's headquarters, branches, and subsidiaries [1] Group 2: Audit Department Structure - The audit committee is established under the board of directors, and the internal audit department reports to this committee [4] - The audit department must be staffed with qualified personnel possessing the necessary skills and knowledge [4] Group 3: Responsibilities and Authority of Audit Personnel - Audit personnel must adhere to professional ethics and maintain confidentiality regarding the information obtained during audits [2][3] - They have the authority to review and assess the legality, reasonableness, and effectiveness of financial and operational activities [3][4] Group 4: Audit Procedures - The internal audit process includes preparation, implementation, reporting, and follow-up audits [5][6] - Audit reports must be objective and factual, and feedback from audited departments should be considered before finalizing reports [6][7] Group 5: Legal Responsibilities - The company can take action against departments or individuals obstructing the audit process, including disciplinary measures [29] - Audit personnel who abuse their power or disclose confidential information may face legal consequences [30][31] Group 6: Miscellaneous Provisions - The management system will be revised and interpreted by the board of directors, and it will take effect upon approval [32][34] - Any issues not covered by this management system will be governed by relevant laws and company regulations [32][33]