Core Viewpoint - The internal audit management system of Shengshi Technology Co., Ltd. aims to standardize internal audit work, enhance audit quality, and clarify the responsibilities of auditors to strengthen internal controls and improve economic efficiency [1]. Group 1: General Principles - The internal audit is an independent and objective evaluation activity that assesses the authenticity, legality, rationality, and effectiveness of the company's governance, operations, management activities, and financial transactions [1]. - The company implements a reporting and complaint system for internal audit supervision, allowing employees to report misconduct by mid-level management and key sensitive positions [1]. Group 2: Internal Audit Organization and Personnel - The company establishes an audit department as the internal audit institution, responsible for supervising business activities, risk management, internal controls, and financial information, reporting to the board of directors [2]. - The audit department is led by a head who is responsible for its operations and may invite external professional audit institutions and departmental experts to participate in audit projects as needed [2]. - Auditors must possess high levels of financial accounting and auditing knowledge, relevant work experience, and a strong sense of professional ethics and responsibility [2][3]. Group 3: Responsibilities and Authority of Internal Audit - The audit department is responsible for evaluating the completeness and effectiveness of internal control systems across the company and its subsidiaries [3]. - The audit department must report at least quarterly to the board or audit committee on the execution of the internal audit plan and any issues discovered [4]. - The audit department has the authority to participate in relevant meetings, request necessary documents from audited units, and temporarily seal documents that may be concealed or destroyed [4][5]. Group 4: Internal Audit Procedures - The audit department develops an annual internal audit plan based on the company's operational needs, which must be approved by the audit committee [5]. - Auditors must provide audit notifications three working days in advance, and the audit report must include findings, conclusions, and recommendations [5][6]. - Audit records must be organized and archived for at least ten years, and any illegal activities discovered during audits should be reported to the legal department for further investigation [6]. Group 5: Rewards and Penalties - Auditors who perform exceptionally well and help recover significant economic losses for the company will be recognized and rewarded [7]. - Serious misconduct by auditors or other personnel, such as refusing to provide audit materials or obstructing audit work, will result in administrative penalties or criminal prosecution if warranted [7]. Group 6: Applicability and Amendments - This internal audit management system applies to the company's headquarters and its subsidiaries, including significant equity investees [8]. - The board of directors is responsible for interpreting and amending this system, which takes effect upon approval [8].

Core Points - The internal audit management system aims to enhance internal supervision and risk control, improve audit quality, and promote sustainable development of the company and its subsidiaries [1] - The internal audit is defined as an objective evaluation of financial information, operational efficiency, internal controls, and risk management by the internal audit department [1] Chapter 1: General Principles - The internal audit system applies to the company and its subsidiaries [1] - Internal control is defined as a process to provide reasonable assurance regarding compliance with laws, asset security, operational efficiency, and accurate information disclosure [1] Chapter 2: Organization and Personnel - The board of directors is responsible for establishing and implementing the internal control system, ensuring the accuracy and completeness of related disclosures [2] - An audit committee is established under the board, consisting of three directors, including two independent directors, one of whom is a qualified accounting professional [2] - The internal audit department is independent and reports directly to the audit committee, ensuring it does not engage in decision-making or execution of operational activities [3] Chapter 3: Responsibilities and Requirements - The audit committee guides and supervises the internal audit work, reviews plans and reports, and coordinates with external audit entities [4] - The internal audit department is responsible for evaluating the effectiveness of internal controls and the authenticity of financial data across the company and its subsidiaries [4] Chapter 4: Implementation - The internal audit department conducts regular and special audits based on the company's operational needs [5] - Audited departments must prepare for audits by providing necessary conditions and ensuring the accuracy of provided materials [5] Chapter 5: Information Disclosure - The audit committee oversees the internal audit department to conduct checks at least biannually and report any violations or irregularities to the stock exchange [7] - The internal audit department is responsible for the implementation of internal control evaluations and must disclose the evaluation report alongside the annual report [7] Chapter 6: Audit Archive Management - The internal audit department must archive all audit-related documents, including reports and working papers, with specific retention periods [8] Chapter 7: Incentives and Accountability - The company should establish a mechanism for incentivizing and holding accountable internal audit personnel, rewarding those who perform well and penalizing those who violate regulations [9][10] - Departments that obstruct audits or fail to correct identified issues may face corrective actions [10] Chapter 8: Supplementary Provisions - The internal audit management system is subject to relevant national laws and regulations, and the board of directors is responsible for its interpretation [11]

Core Viewpoint - The internal audit management system of Shanghai Jiao Tong University Anli Co., Ltd. aims to standardize internal audit work, enhance audit quality, and strengthen supervision to improve corporate governance and achieve business objectives [2][4]. Group 1: General Principles - 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 and completeness of financial information [2]. - The internal audit department operates under principles of objectivity, integrity, confidentiality, and the protection of company interests [3]. Group 2: Internal Audit Organization and Personnel - The Audit Committee of the Board of Directors is responsible for guiding and supervising the internal audit work [3]. - The Legal Audit Department is established as a dedicated internal audit body, reporting to the Audit Committee and responsible for various audit activities [3][4]. - Internal audit personnel must adhere to principles of objectivity and possess relevant professional knowledge and skills [4]. Group 3: Responsibilities and Work Content - The Legal Audit Department has several key responsibilities, including auditing compliance with internal management systems and assessing the legality and completeness of financial data [5]. - The department must report to the Audit Committee at least quarterly and submit an annual internal audit report [5][6]. - The department is tasked with identifying and addressing internal control deficiencies and risks [5]. Group 4: Audit Authority - The Legal Audit Department operates independently under the leadership of the Audit Committee and has the authority to access necessary financial documents and conduct inquiries [6]. - It can halt activities that violate laws or company policies and recommend improvements to management practices [6][7]. Group 5: Audit Procedures - The internal audit process includes planning, conducting audits, and reporting findings, with a focus on obtaining sufficient and reliable evidence [7][8]. - Audit reports must be reviewed by the audited entity, which is required to respond to findings [8]. Group 6: Information Disclosure - The internal audit institution is responsible for the organization and implementation of internal control evaluations, which must be reported to the Board of Directors [11]. - Annual internal control evaluation reports must include a declaration of authenticity from the Board and details on any identified deficiencies [11][12]. Group 7: Supervision and Violation Handling - The company establishes mechanisms to evaluate the performance of internal audit personnel and rewards those who effectively identify issues [12][13]. - Violations of the internal audit system can lead to corrective actions or disciplinary measures against responsible individuals [13].

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].

Core Viewpoint - The internal audit management system of Zhejiang Jiahua Energy Chemical Co., Ltd. aims to standardize internal audit practices, enhance operational compliance, mitigate risks, and ensure reliable information disclosure to protect the rights of shareholders [1][2]. Group 1: General Principles - The internal audit is defined as an independent and objective evaluation of the company's business activities, internal controls, risk management, and financial information to promote governance and value enhancement [1]. - Basic principles of internal audit include independence, legality, factual accuracy, objectivity, integrity, and confidentiality [1]. Group 2: Organization and Personnel - The audit committee, composed of three directors including at least two independent directors with accounting expertise, oversees the audit department [2]. - The audit department operates independently under the guidance of the audit committee, ensuring the integrity and completeness of financial information and internal controls [2][3]. - Internal auditors must possess relevant professional knowledge and skills, and are required to undergo regular training to maintain audit quality [3]. Group 3: Responsibilities and Authority - The audit department is responsible for evaluating the effectiveness of internal controls, auditing financial and economic data, and monitoring compliance with laws and regulations [5]. - The audit committee supervises the audit department and requires it to submit annual audit plans and reports [5][6]. - The audit department has the authority to access necessary documents, conduct on-site investigations, and recommend accountability for audit-related issues [7][8]. Group 4: Implementation Procedures - The internal audit process includes defining the audit scope, conducting tests, and communicating findings with the audited units [9]. - Audit reports summarize the audit findings and provide recommendations for improving business activities and internal controls [10]. Group 5: Archive Management - The audit department must establish audit archives for all audit activities, ensuring that evidence collected is sufficient, relevant, and reliable [12][13]. - Audit archives are to be maintained for ten years, with borrowing subject to approval procedures [13].

Core Viewpoint - The internal audit management system of Shenzhen Changfang Group Co., Ltd. aims to standardize internal audit work, enhance audit quality, clarify the responsibilities of auditors, and protect the legitimate rights and interests of investors [2]. Group 1: General Principles - 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 and completeness of financial information [2]. - The internal audit department must maintain independence and should not be under the leadership of the finance department [3]. - All internal departments and subsidiaries must cooperate with the internal audit department in fulfilling its responsibilities [2][3]. Group 2: Internal Audit Organization and Personnel - The company establishes an audit committee under the board of directors, composed entirely of directors who are not senior management, with independent directors making up more than half [3]. - The audit department is responsible for supervising and inspecting the company's business activities, risk management, internal controls, and financial information, reporting directly to the audit committee [3][4]. - The audit department must have a dedicated head and staff, with the head being nominated by the audit committee and appointed by the board of directors [4]. Group 3: Responsibilities and Requirements of Internal Audit - The audit committee guides and supervises the internal audit work, reviews the annual audit plan, and coordinates with external audit units [6][7]. - The audit department is responsible for evaluating the completeness and effectiveness of internal control systems and the legality and authenticity of financial data [7][8]. - The audit department must report at least quarterly to the board or audit committee on the execution of the audit plan and any issues discovered [7]. Group 4: Audit Procedures - The audit department must conduct checks on monetary funds' internal control systems at least quarterly, focusing on authorization procedures for large non-operating expenditures [9]. - The audit department is required to submit an internal audit report at least once a year to the board or audit committee [10]. - The audit committee must oversee the audit department's checks on high-risk investments and significant financial transactions at least semi-annually [10]. Group 5: Utilization of Audit Results - The company must establish a mechanism for rectifying issues identified during audits, with the main responsible person for rectification being the head of the audited unit [16]. - The internal audit results and rectification status are important criteria for evaluating personnel and making related decisions [16]. - Any significant violations or criminal issues identified during audits must be reported to the relevant authorities for legal action [16]. Group 6: Rewards and Penalties - The company will evaluate the performance of internal auditors and reward those who fulfill their duties effectively [17]. - Internal auditors who abuse their power or fail to perform their duties may face disciplinary actions, including criminal prosecution if necessary [17][18]. - The company will hold relevant departments accountable for obstructing audit work or failing to provide necessary materials [18].

Core Viewpoint - The internal audit management system of Henan Power Diamond Co., Ltd. aims to enhance corporate governance, standardize economic behavior, protect investors' rights, and ensure effective internal control and risk management [1][2]. Group 1: Internal Audit Definition and Objectives - Internal audit work is defined as an independent and objective confirmation and consulting activity regarding the effectiveness of internal control and risk management, the authenticity and completeness of financial information, and the efficiency and effectiveness of business activities [1][2]. - The objectives of internal control include compliance with laws and regulations, improving operational efficiency, safeguarding company assets, and ensuring the authenticity, accuracy, completeness, and fairness of information disclosure [2]. Group 2: Internal Audit Structure and Responsibilities - The company must establish an audit committee under the board of directors, with a majority of independent directors, including at least one accounting professional [2][3]. - The internal audit department is responsible for supervising business activities, risk management, and the authenticity and completeness of financial information, reporting directly to the board's audit committee [3][4]. Group 3: Audit Personnel Qualifications - Internal audit personnel must possess professional knowledge, relevant business capabilities, and good professional ethics, with specific qualifications required for the head of the internal audit department [4][5]. - Auditors are required to maintain independence and must not be under the leadership of the finance department [5][6]. Group 4: Audit Procedures and Reporting - The internal audit department must conduct audits according to established procedures, including notifying the audited entity in advance and documenting findings thoroughly [17][18]. - Internal audit reports must be objective, accurate, clear, and constructive, and should include the audit's purpose, scope, conclusions, and recommendations [20][21]. Group 5: Internal Control Evaluation - The audit committee is responsible for evaluating the effectiveness of internal controls related to financial reporting and must issue an annual self-evaluation report [21][22]. - The internal audit department must report any significant deficiencies or risks in internal controls to the audit committee promptly [20][22].

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]

Core Viewpoint - The internal audit management system of Nuwei CNC Equipment (Suzhou) Co., Ltd. aims to enhance the quality and standardization of internal audit work, ensuring compliance with laws and regulations while effectively managing risks and internal controls [1][2]. Group 1: General Provisions - Internal audit is defined as an independent and objective evaluation of the effectiveness of internal controls, risk management, and the authenticity of financial information [1]. - The internal audit department operates independently and is responsible for auditing the company's operations and internal controls [2]. Group 2: Audit Committee and Responsibilities - The company must establish an audit committee under the board of directors, composed entirely of non-executive directors, with a majority being independent directors [4]. - The audit committee is responsible for guiding and supervising the internal audit department, reviewing annual audit plans, and reporting significant issues to the board [16]. Group 3: Audit Personnel and Structure - The head of the internal audit department must possess relevant professional qualifications and experience, and the department should maintain independence from the finance department [6][5]. - Internal audit personnel should have diverse professional knowledge and skills to meet the demands of the audit work [6]. Group 4: Audit Procedures and Reporting - The internal audit department is required to conduct quarterly audits of monetary funds and report any anomalies to the audit committee [9]. - Audit reports must be submitted to the audit committee, which will also oversee the implementation of corrective measures for identified issues [8][7]. Group 5: Internal Control Evaluation - The internal audit department is responsible for evaluating the effectiveness of internal controls annually and must submit a report to the audit committee [11]. - The evaluation report should include a declaration of the board's statement on the report's authenticity and details of any identified deficiencies [11]. Group 6: Compliance and Penalties - The internal audit department and personnel are subject to rewards for significant achievements and penalties for violations of the internal audit management system [32][33]. - Violations may include misuse of power, negligence, or obstruction of audit activities, which can lead to disciplinary actions or legal consequences [33][34].

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].