Core Points - The internal audit system of Beijing Haitian Ruisheng Technology Co., Ltd. aims to standardize internal audit work, enhance quality, and protect investors' rights [1] - 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] - The internal control process is designed to ensure compliance with laws, improve operational efficiency, safeguard assets, and ensure accurate financial reporting [1] General Provisions - The company has established an audit committee under the board of directors, consisting of three non-executive directors, with a majority being independent directors [2] - An audit department is set up to supervise business activities, risk management, internal controls, and financial information, reporting directly to the board [2] - The audit department must maintain independence and is not to be under the financial department's leadership [2] Responsibilities and Overall Requirements - The audit department is responsible for evaluating the completeness and effectiveness of internal control systems across the company and its subsidiaries [3] - It conducts audits on the legality and accuracy of financial data and economic activities, including financial reports and voluntary disclosures [3] - The department must report to the audit committee at least quarterly, detailing the execution of the audit plan and any issues found [3] Specific Implementation - The audit department collaborates with external audit units and submits internal audit reports after each fiscal period [4] - It is responsible for evaluating the effectiveness of internal controls and must submit an internal control evaluation report to the board at least annually [5] - The evaluation focuses on significant non-operational financial transactions, investments, asset sales, and related party transactions [5] Information Disclosure - If significant internal control deficiencies or risks are identified, the audit department must report these to the board or audit committee promptly [7] - The company is required to disclose any major internal control issues and the measures taken to address them [7] - The annual internal control evaluation report must include a declaration of its authenticity by the board [7] Supervision and Management of Internal Audit Work - The effectiveness of internal control systems is a key performance indicator for all departments and subsidiaries [8] - Internal auditors demonstrating significant responsibility and performance will be recognized, while those failing in their duties will face disciplinary actions [8] - Any major issues in internal audit work must be reported to the relevant stock exchange [8]

泰瑞机器股份有限公司 内部审计工作制度 （2025 年 8 月修订） 第一章 总则 第一条 为规范泰瑞机器股份有限公司（以下简称"公司"）内部审计工作， 建立健全内部控制体系以及确保有效执行，保障公司及所属子公司生产经营和财 务管理等活动符合国家法律法规规定，根据《审计法》、《企业内部控制基本规 范》、《上海证券交易所股票上市规则》、《泰瑞机器股份有限公司章程》等有 关法律法规，制定本工作制度。 第二条 内部审计要按照国家有关法律规定，根据内部审计准则的要求，通 过独立、客观、公正的审计监督和咨询活动，检查评价业务活动、内部控制和风 险管理的健全性、合法性和有效性，发现问题，提出管理建议，促进企业完善治 理、增加价值和目标实现。 第三条 内部审计的实施对象是泰瑞机器股份有限公司及所属分公司、子公 司、联营公司等（以下简称"所属公司"） 第二章 组织领导 机构设置 人员配备 第四条 公司设立内部审计机构（以下简称"审计部"），对公司业务活动、 风险管理、内部控制、财务信息等事项进行监督检查。审计部对董事会负责，向 董事会审计委员会报告工作。内部审计机构在监督检查过程中，应当接受审计委 员会的监督指导。内部审计机 ...

Core Viewpoint - The document outlines the internal audit management system of Shanghai Environment Group Co., Ltd, emphasizing the importance of internal audits in enhancing operational efficiency and compliance with legal regulations [1][2]. Group 1: General Provisions - The internal audit system is established to strengthen the company's internal audit work and promote healthy business development in accordance with relevant laws and regulations [1]. - The internal audit applies to the company and its subsidiaries where it holds more than 50% ownership [1]. - Internal auditing is defined as the supervision and evaluation of financial management, asset management, and operational management to ensure authenticity, legality, and effectiveness [1]. Group 2: Internal Audit Institution - The company has established an audit department as the internal audit institution, which reports to the board of directors and is supervised by the audit committee [1][2]. - The internal audit institution must maintain independence and not be co-located with the finance department [2]. Group 3: Internal Audit Personnel - Internal audit personnel must possess high political quality and relevant professional qualifications in auditing, finance, engineering, and management [2][3]. - Internal auditors are required to adhere to laws, regulations, and internal audit standards, ensuring objectivity and confidentiality [2][3]. Group 4: Responsibilities of Internal Audit Institution - The internal audit institution is responsible for developing and implementing internal audit regulations based on legal requirements and the company's actual situation [3][4]. - It conducts audits on financial data, management performance, and compliance with internal controls, and reports significant findings to management and the audit committee [4][5]. Group 5: Work Procedures of Internal Audit - The internal audit institution must create an annual audit plan approved by management and the board of directors [7][8]. - Auditors must notify the audited units three working days before the audit and can use various methods to gather evidence [8][9]. Group 6: Reporting and Follow-up - The internal audit institution must submit an annual report to management and the audit committee, detailing the execution of the audit plan and findings [9][10]. - Follow-up audits are required to ensure that corrective actions are taken based on previous audit findings [9][10]. Group 7: Rewards and Penalties - The internal audit institution can recommend rewards for units and personnel that comply with financial regulations and provide valuable management suggestions [10]. - Immediate action will be taken against individuals who obstruct the audit process or retaliate against auditors [10].

General Provisions - The internal audit system of Anzheng Fashion Group Co., Ltd. is established to enhance internal audit work based on relevant laws and regulations, as well as the company's actual situation [2] - Internal audit refers to 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] Internal Audit Organization and Personnel - The company has established an internal audit department responsible for internal audit work, which must be staffed with at least two dedicated personnel with relevant professional knowledge [4][5] - The head of the internal audit department must be a full-time position, and the department should maintain independence from the financial center [3][4] Responsibilities and Authority of Internal Audit - The internal audit department is responsible to the board's audit committee and must report significant issues directly to the committee [9] - Key responsibilities include evaluating the completeness and effectiveness of internal control systems, auditing financial and economic data, and assisting in establishing anti-fraud mechanisms [10][11] Specific Audit Implementation Measures - The internal audit department must conduct annual evaluations of internal controls and submit reports to the audit committee [17] - Audits should focus on significant external investments, asset purchases and sales, guarantees, related transactions, and the use of raised funds [21][22][23][24] Supervision and Violation Handling - The company should establish an incentive and restraint mechanism for the internal audit department, evaluating the performance of audit personnel [27] - Internal auditors who perform their duties diligently may receive rewards, while those who abuse their power or violate regulations may face penalties [28][29] Applicability and Effectiveness - The internal audit system applies to the company's wholly-owned subsidiaries, controlling subsidiaries, and significant investees [30] - The system will take effect after being approved by the company's board of directors [32]

General Principles - The internal audit management system aims to standardize internal audit work, clarify the responsibilities of the internal audit organization and personnel, and enhance internal control, management improvement, and economic efficiency [1][2] - Internal audit is defined as an independent and objective evaluation and supervision of financial expenditures, economic activities, internal controls, and risk management within the company and its subsidiaries [1][2] Objectives of Internal Audit - The overall goals of internal audit include improving the quality of accounting information, ensuring compliance with financial regulations, monitoring the execution of company policies, safeguarding company assets, and providing recommendations for enhancing internal controls [1][2] Internal Audit Organization and Personnel - The company will establish an audit department as a dedicated internal audit organization, with a structured team based on business scale and needs [2][3] - Internal audit personnel must possess relevant political qualities, professional qualifications, knowledge, experience, and effective communication skills [2][3] Audit Scope and Content - The internal audit will cover all subsidiaries, departments, and other established organizations, focusing on the authenticity and legality of financial reports and operational results [4][5] - The audit will also include compliance with company regulations and the effectiveness of internal controls [4][5] Responsibilities of Internal Audit - The internal audit department is responsible for formulating annual and specific audit plans, conducting comprehensive audits of financial and operational activities, and establishing operational norms for audit work [5][6] - The audit department must report audit plans, results, and statistics to the company's board and relevant committees [5][6] Audit Types and Methods - Various types of internal audits include financial statement audits, financial expenditure audits, compliance audits, internal control audits, and special investigations as deemed necessary by the board [8][9] - Audit methods may include document review, on-site audits, and online real-time audits to enhance efficiency [8][9] Audit Procedures - The internal audit process involves setting annual goals, communicating with management, preparing audit plans, and conducting audits according to established procedures [10][11] - Audit reports must be objective, accurate, and clear, summarizing the audit's purpose, scope, findings, and recommendations [13][14] Audit Documentation and Management - Internal audit documentation must comply with national laws and company policies, including audit notifications, reports, working papers, and evidence [14][15] - The audit department is responsible for maintaining comprehensive audit archives and ensuring the confidentiality of audit materials [14][15] Rewards and Penalties - The internal audit department can recommend improvements to governance structures and propose accountability measures for units or individuals responsible for significant losses or violations [16][17] - Any retaliation against internal auditors or violations of audit protocols will be subject to legal consequences [16][17]

Core Points - The internal audit system of Beijing Baijun Medical Technology 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 independent and objective evaluation of financial activities, internal controls, and risk management to promote governance and achieve organizational goals [1][2] - The internal audit's objectives include improving internal controls, managing costs effectively, enhancing operational management, mitigating operational risks, and increasing company value [1][2] Chapter Summaries Chapter 1: General Principles - The internal audit system is established to comply with relevant laws and regulations, ensuring the integrity of financial reporting and internal controls [1][2] - Internal controls are defined as processes that provide reasonable assurance regarding the achievement of objectives related to operational efficiency, compliance, and asset security [1] Chapter 2: Audit Institutions and Personnel - The board of directors is responsible for establishing and implementing internal control systems, with significant internal control systems requiring board approval [2] - An audit committee is established by the board, consisting of directors, with independent directors making up more than half and at least one being a professional accountant [2][3] - The internal audit department is responsible for supervising the authenticity and completeness of financial information and internal control systems [2][3] Chapter 3: Responsibilities and General Requirements - The audit committee guides and supervises the internal audit department, reviews annual audit plans, and reports on audit progress and significant issues to the board [2][3] - The internal audit department evaluates the completeness and effectiveness of internal control systems across the company and its subsidiaries [3][4] Chapter 4: Specific Implementation - The internal audit department must conduct evaluations of internal controls at least annually and report findings to the audit committee [6][7] - Audits of significant external investments, asset purchases, guarantees, and related transactions must be conducted promptly, focusing on compliance with approval procedures and contract execution [8][9][10] Chapter 5: Violations and Responsibilities - Violations of laws, regulations, or internal policies may result in penalties, including administrative or economic sanctions for individuals involved in misconduct [10][12] Chapter 6: Supplementary Provisions - The internal audit system will be interpreted and revised by the board of directors and will take effect upon board approval [11]

Core Points - The document outlines the internal audit regulations of Wukuang Capital Co., Ltd, aiming to enhance risk management, internal control, and corporate governance [1][2] - It establishes the responsibilities and authority of internal audit functions within the company and its subsidiaries [1][3] Group 1: Purpose and Scope - The purpose is to standardize and strengthen internal audit work, ensuring it contributes to operational efficiency and effectiveness [1] - The regulations apply to the company's headquarters and its subsidiaries, serving as a basic guideline for internal audit management [1][2] Group 2: Principles of Internal Audit - Key principles include independence, objectivity, significance, and prudence, guiding internal auditors in their activities [2][3] - Internal auditors must avoid conflicts of interest and base their work on factual evidence [2][3] Group 3: Organizational Structure and Responsibilities - The Risk Control Audit Department is the main management body for internal audits, reporting to the company's Party Committee and Board of Directors [3][4] - Each subsidiary must establish its internal audit system, with responsibilities clearly defined for audit leaders [3][4] Group 4: Internal Audit Personnel and Qualifications - Internal audit personnel must possess relevant professional knowledge and experience, with leaders ideally having over 10 years in related fields [5][6] - The internal audit institutions should be adequately resourced to fulfill their duties effectively [5][6] Group 5: Audit Procedures and Reporting - Internal audit work involves planning, executing, and reporting, with a structured approach to ensure thoroughness and compliance [11][12] - Audit findings must be reported promptly, especially for significant issues, and corrective actions should be documented [4][12] Group 6: Utilization of Audit Results - A mechanism for rectifying issues identified during audits is established, with accountability placed on the primary responsible person of the audited unit [14] - Audit results are crucial for decision-making and performance evaluations within the organization [14]

Core Viewpoint - The internal audit system of Hengbao Co., Ltd. aims to standardize internal audit work, improve internal control systems, and ensure the legal operation and scientific decision-making of the board of directors and shareholders [1][2]. Group 1: Internal Control Scope - Internal control encompasses all business processes related to financial reporting and information disclosure, including sales and collections, procurement and payments, inventory management, fixed asset management, fund management, investment and financing management, human resources management, information system management, and information disclosure management [2]. - The board of directors is responsible for the formulation and effective execution of the internal control system [2]. Group 2: Audit Department Structure - The audit department must maintain independence and not be under the leadership of the finance department [3]. - The audit department is accountable to the audit committee and must report its work to the committee [3][4]. Group 3: Audit Responsibilities - The audit department is responsible for checking and evaluating the integrity, rationality, and effectiveness of internal control systems across the company and its subsidiaries [4]. - The audit department must report any significant internal control deficiencies or risks to the board of directors or the audit committee in a timely manner [5][6]. Group 4: Reporting and Evaluation - The audit committee must provide a written assessment of the effectiveness of internal controls based on the audit department's reports and related materials [6][7]. - The internal control evaluation report must include a declaration of the board of directors regarding the authenticity of the report [7][9]. Group 5: Compliance and Penalties - The company must report any violations or irregularities discovered during audits to the Shenzhen Stock Exchange [6][11]. - The audit department can propose penalties for individuals or units that obstruct audit activities or violate regulations [12].

宁波圣龙汽车动力系统股份有限公司 内部审计管理制度 （2025 年 8 月修订） 为了规范内部审计工作，明确内部审计机构和人员的责任，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，进一步促进公司经济运 行健康发展，实现内部审计工作的制度化、规范化，根据《中华人民共和国审计 法》《上市公司治理准则》《上海证券交易所股票上市规则》《审计署关于内部 审计工作的规定》《中国内部审计准则》及其他相关法律、法规、规范性文件以 及《宁波圣龙汽车动力系统股份有限公司公司章程》的相关规定，结合公司实际， 特制定本制度。 适用于股份公司及下属公司，包括分公司、全资子公司及控股子公司的审计 管理活动。 内部审计:本制度所称的"内部审计"是指公司内部的一种独立客观的监督、 评价活动，通过对经营活动及内部控制的适当性、合法性和有效性进行审查、评 价和提出建议，促进改善公司运行的效率和效果，帮助实现公司发展目标，实现 公司健康发展。 计委员会报告工作。经授权实施各类审计业务、进行内部控制检查监督，并对公 司内部控制进行评价等。审计部成员原则上独立于公司的日常经营管理事务。内 部审计机构在对公司业务活动、风险管理、内部 ...

Core Points - The internal audit system of the company aims to enhance internal management and risk control, standardize internal audit work, improve audit quality, and protect investors' legal rights [1][2] - The internal audit applies to all business activities related to financial reporting and information disclosure across various departments, subsidiaries, and holding companies [1][2] - The internal audit is defined as an evaluation activity conducted by internal personnel to assess the effectiveness of internal controls and risk management, as well as the authenticity and completeness of financial information [1][2] Group 1: Internal Audit Organization and Responsibilities - The company has established an internal audit department responsible for supervising business activities, risk management, internal controls, and financial information [2][3] - The internal audit department reports directly to the board of directors and must maintain independence from the finance department [3][4] - The internal audit department is tasked with evaluating the integrity and effectiveness of internal control systems and auditing financial and economic data for legality and compliance [2][3][4] Group 2: Internal Audit Procedures and Methods - The internal audit department must develop an audit plan and form audit teams to conduct audits based on established objectives [7][8] - Audit methods include attending important meetings, requesting documentation, interviews, and on-site inspections [7][8] - After completing an audit, the audit team must prepare a report that is objective, clear, and based on sufficient evidence [7][8] Group 3: Internal Control Evaluation - The internal audit department is responsible for organizing and implementing internal control evaluations, which must be reported to the audit committee [5][6] - The evaluation report includes the board's declaration of the report's authenticity and must be disclosed alongside the annual report [5][6] - The internal audit department must monitor the implementation of corrective measures for identified internal control deficiencies [6][7] Group 4: Record Management and Accountability - Audit work papers and reports must be archived according to national regulations, with a retention period of no less than ten years [8][9] - The company will supervise and evaluate the performance of internal audit personnel, rewarding those who perform well and penalizing those who abuse their power [9]