第二条 本制度所称被审计对象，特指公司各内部机构、控股子公司及对公 司具有重大影响的参股公司。 第三条 本制度所称内部审计，是指由公司内部审计机构或者人员，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。 具体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 目及相关资产及企业经营状况，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。 第四条 本制度所称内部控制制度，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： 威海广泰空港设备股份有限公司 第一章 总则 第一条 为规范并保障威海广泰空港设备股份有限公司（以下简称"公司"）内 部审计监督，提高审计工作质量，实现内部审计经常化、制度化，发挥内部审计 工作在加强内部控制管理、促进企业经济管理、提高经济效益中的作用，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》、《深圳证券交易所上市公司自律监管指引第1号——主板上市公司规范运 作》等法律法规、规范性文件和《公司章程》的有关规定，结合公司实际情况， ...

Core Viewpoint - The recent update on the IPO review status of Wuxi Weiyi Precision Machinery Co., Ltd. has raised concerns in the market due to numerous internal control deficiencies, including 85 accounting errors and frequent management fund misappropriations, which may introduce uncertainties to its IPO journey [2][4]. Financial Performance - Founded in 2008, Weiyi specializes in the R&D, production, and sales of metal sealing components, primarily used in turbochargers, hydrogen fuel cell air compressors, electric centrifugal compressors, gas turbines, and industrial valves [4]. - According to Wind data, Weiyi's revenue is projected to grow from 52 million yuan in 2022 to 134 million yuan in 2024, with a year-on-year growth rate of 65.40% in 2023; net profit is expected to increase from 28 million yuan to 66 million yuan, reflecting a compound annual growth rate of 46.67% [4]. - The peak net profit margin is close to 50%, comparable to Kweichow Moutai [4]. Accounting Issues - The company has made 85 corrections to accounting subjects due to various errors, including retrospective adjustments for financial asset classifications and cross-period income adjustments, affecting financial reports from 2021 to 2023 [4][5]. - Specifically, the revenue for 2021 and 2022 was adjusted downwards by 277,100 yuan and 995,100 yuan, respectively, while cross-period income for the same years was adjusted downwards by 995,100 yuan and 277,100 yuan [4]. Internal Control Deficiencies - The numerous accounting errors indicate significant lapses in Weiyi's accounting practices and suggest weaknesses in its internal controls [5]. - Management has also been involved in frequent fund misappropriations, with the actual controllers borrowing over 4 million yuan from 2020 to 2022 for personal use and tax payments [6]. - Despite these issues, the company has distributed dividends totaling 34 million yuan across three occasions from 2022 to 2024 [6]. Future Outlook - The ability of Weiyi to overcome its historical internal control deficiencies and successfully navigate the IPO process remains a point of ongoing interest [6].

Core Viewpoint - The incident involving Huajin Futures highlights significant vulnerabilities in its information security management and emergency response mechanisms, as evidenced by a prolonged system outage lasting 7 hours and 26 minutes, which raised concerns about the company's operational resilience and compliance with regulatory standards [1][2][3]. Group 1: Incident Details - On March 10, 2025, Huajin Futures experienced a software failure that prevented clients from logging into the trading system, leading to substantial risks of financial loss due to the nature of the futures market [1][2]. - The outage lasted for 7 hours and 26 minutes, which is unusually long for such incidents, prompting questions about the company's IT capabilities and emergency response [2][3]. - Regulatory investigations revealed that Huajin Futures failed to adequately protect the incident scene and related evidence during the emergency response, complicating the determination of the incident's root cause [3][4]. Group 2: Industry Implications - The incident reflects broader issues within the futures industry, where many firms face challenges related to IT resource constraints and reliance on external vendors for system maintenance, which can delay response times during critical failures [2][4]. - There is a notable lack of unified data security standards and effective management practices across the industry, leading to increased risks in data security operations [4][5]. - The frequency of regulatory penalties related to internal control failures and information security incidents suggests systemic weaknesses in compliance and risk management practices within the sector [5][6]. Group 3: Regulatory Actions - Huajin Futures has received multiple regulatory penalties in recent years, indicating persistent internal control deficiencies and inadequate compliance with industry regulations [5][6]. - The company was previously penalized for issues related to staff performance and management of third-party relationships, underscoring ongoing challenges in operational oversight [5][6]. - The recent penalties highlight the need for enhanced internal controls and compliance measures to prevent future incidents and protect client interests [6][7].

Core Viewpoint - Zhuhai Huijin Technology Co., Ltd. has reported negative total profit, net profit, and net profit after deducting non-recurring gains and losses for the year 2024, leading to a risk warning for delisting from the Shenzhen Stock Exchange starting April 24, 2025 [2][3]. Group 1: Financial Performance - The company's total profit, net profit, and net profit after deducting non-recurring gains and losses for 2024 are all negative [2]. - The revenue that was not recognized accounted for 12.33% of the revenue before the performance forecast revision, exceeding the standard for significant internal control deficiencies [2][3]. Group 2: Internal Control Issues - The internal control audit report for 2024 received a negative opinion due to ineffective execution of sales business controls, impacting the accuracy of financial statements [2][3]. - The company has identified significant deficiencies in internal controls and included them in the internal control evaluation report [3]. Group 3: Remedial Measures - The company is optimizing financial reporting processes and strengthening internal control supervision and auditing functions to ensure effective execution of internal control systems [3][4]. - A compliance training plan has been developed to enhance awareness of regulatory requirements among management personnel [4]. Group 4: Ongoing Monitoring and Reporting - The company will disclose progress on the risk warning situation at least once a month during the risk warning period [5]. - The board of directors will continue to supervise the management in implementing the necessary measures to strengthen internal control management [4].

Core Points - The article outlines the implementation rules for the Audit Committee of the Board of Directors of Laofengxiang Co., Ltd, aiming to enhance corporate governance and ensure effective internal controls and accurate financial reporting [1][2][3] Group 1: General Provisions - The Audit Committee is established to communicate, supervise, and verify internal and external audits, reporting directly to the Board of Directors [1] - Members of the Audit Committee must dedicate sufficient time and effort to fulfill their responsibilities effectively [1][2] - The company is required to provide necessary working conditions for the Audit Committee [1] Group 2: Composition of the Committee - The Audit Committee consists of three to five directors who are not senior management, with at least one independent director being a professional in accounting [2] - Independent directors must constitute more than half of the committee, and the chairperson must be an independent director with accounting expertise [2] Group 3: Responsibilities and Authority - The main responsibilities of the Audit Committee include supervising and evaluating external and internal audits, reviewing financial information, and ensuring effective internal controls [11][12] - The committee must approve certain matters, such as financial disclosures and the hiring or dismissal of external auditors, before submission to the Board [12][13] Group 4: Decision-Making Procedures - The Board office, finance department, and internal audit department are responsible for preparing materials for the Audit Committee's decisions [22] - The committee must hold meetings regularly, with a quorum of two-thirds of members required for decisions [24][26] Group 5: Meeting Rules - Meetings can be held in person or through other methods, and members must attend or provide written opinions if unable to attend [27][28] - The committee must keep detailed meeting records, and all attendees are bound by confidentiality [30][32] Group 6: Information Disclosure - The company must disclose the composition and professional background of the Audit Committee members, as well as their annual performance [34][35] - Any significant issues identified by the committee that meet disclosure standards must be reported promptly [36][37]

登录新浪财经APP 搜索【信披】查看更多考评等级 证券代码：600125 证券简称：铁龙物流 公告编号：2025-013 证券代码：163794 证券简称：20铁龙01 中铁铁龙集装箱物流股份有限公司 第十届董事会第十二次会议决议公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述或者重大遗漏，并对其内容 的真实性、准确性和完整性承担法律责任。 一、董事会会议召开情况 本次会议的召集、召开符合《公司法》和《公司章程》的规定。 本次会议通知于2025年5月27日以书面、微信、电子邮件等方式发出。 本次会议于2025年5月30以通讯方式召开。 应出席本次会议的董事9人，亲自出席的董事9人，本次会议实有9名董事行使了表决权。 二、董事会会议审议情况 1、关于修订公司《募集资金管理制度》的议案 本议案以9票同意获得通过，反对0票，弃权0票。 2、关于制定公司《债券募集资金管理办法》的议案 本议案以9票同意获得通过，反对0票，弃权0票。 3、关于制定《公司信用类债券信息披露事务管理制度》的议案 2025年5月31日 证券代码：600125 证券简称：铁龙物流 公告编号：2025-014 证券代码：1 ...

上海岩山科技股份有限公司 董事会审计委员会工作细则 （2025 年 5 月修订） 第一章 总则 第一条 为强化上海岩山科技股份有限公司（以下简称"公司"）的董事会决策功 能，做到事前审计、专业审计，确保董事会对经理层的有效监督，完善公司治理结构， 根据《公司法》等法律法规、规范性文件及《公司章程》的有关规定，设立董事会审 计委员会，并制定本工作细则。 第二条 公司在董事会中设置审计委员会，行使《公司法》规定的监事会的职权。 第二章 人员组成 第三条 审计委员会由三名以上不在公司担任高级管理人员的董事组成，其中独立 董事应当过半数。公司董事会成员中的职工代表可以成为审计委员会成员。 审计委员会的召集人应当为独立董事且为会计专业人士。 上海岩山科技股份有限公司 董事会审计委员会工作细则 第四条 审计委员会委员由董事长、二分之一以上独立董事或者全体董事的三分之 一以上提名，并由董事会选举产生。 第五条 审计委员会委员应符合中国有关法律、法规及相关证券监管部门对审计委 员会委员资格的要求，具备能够履行审计委员会工作职责的专业知识和经验。审计委 员会成员应当勤勉尽责，切实有效地监督、评估公司内外部审计工作，促进公司建立 ...

Core Viewpoint - *ST Tianyu is facing significant challenges, including a criminal investigation into its actual controller for fund misappropriation, a series of executive resignations, and the risk of delisting due to negative audit opinions on internal controls and financial statements [1][2][10][11]. Group 1: Criminal Investigation - The company received a notice from the Wuhan Public Security Bureau regarding a criminal investigation into its actual controller, Yan Chunyu, for suspected fund misappropriation [2]. - The investigation meets the standards for criminal case filing as per Chinese law [2]. Group 2: Executive Resignations - Recent resignations include Chairman Yang Haitao, Director Eddie, and Vice General Manager and CFO Zhang Yanju, among others, citing personal reasons [5][6][7]. - The company has seen a significant drop in shareholding by its major shareholder, Wuhan Tongyu, from 24.58% to 12.45% [8]. Group 3: Delisting Risk - *ST Tianyu's stock is under additional risk warnings due to a negative audit report on its internal controls for the fiscal year 2024 [10]. - The company has been issued a delisting risk warning due to an audit report that could not express an opinion on its financial statements [11]. - The company is actively working to improve its internal control systems and audit supervision to mitigate these risks [10][11].

中审亚太会计师事务所（特殊普通合伙） China Audit Asia Pacific Certified Public Accountants LLP 中审亚太会计师事务所（特殊普通合伙） 就上海证券交易所《关于昆山科森科技股份有限公司追认关联交易及 非经营性占用事项的监管工作函》中有关事项的专项说明 中审亚太审字（2025）006770号 由昆山科森科技股份有限公司(以下简称"公司"或者"科森科技")转来的贵部下发的《关于昆 山科森科技股份有限公司追认关联交易及非经营性占用事项的监管工作函》（上证公函20250466号） (以下简称"工作函")已收悉。中审亚太会计师事务所(特殊普通合伙)(以下简称"我们"或者"会 计师")作为科森科技2021-2024年年报审计的会计师,根据工作函的相关要求,对工作函涉及与会计师 相关的事项进行了核查或核实,现回复如下: 问题二：公告显示，2022 年 1 月，唯士达等分三笔非经营性占用公司资金合计 5710 万元，单 笔 占用 1-4 天，未形成期末占用余额；除第二笔资金 2000 万元外，公司未披露其余资金占用的原因。 三笔资金均通过土建厂商鑫元建设控股有限公司（以下 ...

关于公司股票被实施其他风险警示相关事项的进展 证券代码：600525 证券简称：ST长园 公告编号：2025049 长园科技集团股份有限公司 公司持续定期跟进关联方关于落实归还占用资金计划方案进度，公司按照董 事会关于非标准意见内部控制审计报告的说明落实各项措施。 针对《内部控制审计报告》中指出的问题，公司目前已成立专项整改小组， 由总裁牵头，联合公司相关职能部门开展全面自查。为全面加强内部控制，公司 持续组织开展内部控制及各项管理制度的内部自查，并进一步强化内控管理。聚 焦内部控制关键环节，各部门开展联合自查工作，通过内部协同监督深入排查潜 在风险。 特此公告。 公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述或者 重大遗漏，并对其内容的真实性、准确性和完整性承担法律责任。 重要提示： ? 长园科技集团股份有限公司（以下简称"公司"）2024年度审计机构上 会会计师事务所（特殊普通合伙）对公司2024年度财务报告内部控制出具了否定 意见的审计报告，根据《上海证券交易所股票上市规则》第9.8.1条等相关规定， 公司股票于2025年4月30日起被实施其他风险警示。 ? 根据《上海证券交易 ...