罗博特科智能科技股份有限公司 内部审计制度 罗博特科智能科技股份有限公司 内部审计制度 第一章 总则 第一条 为了加强罗博特科智能科技股份有限公司（以下简称"公司"）内部管 理和控制，促进公司内部各管理层行为的合法性、合规性，提高内部审计工作质 量，保护投资者合法权益，不断提高企业运营的效率和效果，依据《中华人民共 和国审计法》《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》等法律、法规、规范性文件以及《罗博特 科智能科技股份有限公司章程》（以下称"《公司章程》"）的有关规定，制定本制 度。 第二条 本制度所称"内部审计"，是指由公司内审部人员，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 等开展的评价活动。 第三条 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； （四）确保公司信息披露的真实、准确、完整、及时、公平和合法合规。 第四条 公 ...

吉林高速公路股份有限公司 内部审计管理制度 （2025年8月26日 经公司第四届董事会第六次会议审议通过） 第一章 总 则 第一条 为规范公司内部审计工作，提高内部审计工 作质量，充分发挥内部审计工作在公司管理中的作用，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》、财政部《企业内部控制基本规范》等相关法 律法规和上海证券交易所有关规定，结合本公司的实际情 况，制定本制度。 第二条 适用范围：公司本部及分公司；全资子公司、 控股子公司据此制定制度并通过内部决策程序审批后执行； 参股公司可参照执行。 第三条 定义：内部审计是指由公司审计法规部对公 司内部控制和风险管理的适当性和有效性、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独立、客 观的监督、评价活动。 第二章 内部审计机构及人员 第四条 公司董事会下设审计委员会，同时制定《董 事会审计委员会工作细则》并予以披露。公司审计委员会 全部由董事组成，其中独立董事三名，至少有一名独立董 事为专业会计人士，设置主任一名由独立董事担任并负责 召集会议同时主持工作。 第五条 公司内部审计的常设机构为审计法规部，负 责公司内部审计工作，依 ...

Core Points - The internal audit system aims to enhance and standardize the internal audit work of the company, ensuring the protection of investors' rights and interests [2] - The internal audit is defined as an evaluation activity conducted by the internal audit department to assess the effectiveness of internal controls, risk management, and the authenticity and completeness of financial information [2] - The board of directors is responsible for establishing and implementing the internal control system, ensuring the accuracy and completeness of related information disclosures [2] Chapter 1: General Principles - The internal audit system is based on various laws and regulations, including the Audit Law of the People's Republic of China and relevant guidelines from the Shanghai Stock Exchange [2] - Internal control aims to ensure legal compliance, asset security, and the authenticity of financial reporting [2] Chapter 2: Establishment of Internal Audit Institutions - The board of directors establishes an audit committee composed of independent directors, with the audit department reporting to this committee [3] - The audit department must maintain independence and not be under the financial department's leadership [3] Chapter 3: Responsibilities, Authority, and General Requirements of Internal Audit - The audit committee oversees the audit department's work, reviews annual audit plans, and evaluates audit results [4] - The audit department is responsible for assessing the completeness and effectiveness of internal controls and auditing financial data for legality and compliance [4] Chapter 4: Specific Implementation of Internal Audit - The audit department must submit an annual audit work plan two months before the end of each accounting year, focusing on significant external investments and transactions [6] - Internal audit should cover all business segments related to financial reporting and information disclosure [7] Chapter 5: Information Disclosure - The audit committee must issue an annual internal control evaluation report based on the audit department's findings [12] - The company must disclose the internal control evaluation report alongside its annual report [14] Chapter 6: Supervision and Management - The company establishes an incentive and restraint mechanism for the audit department to evaluate performance [15] - Internal audit personnel are protected from retaliation for performing their duties [15] Chapter 7: Supplementary Provisions - The internal audit system becomes effective upon approval by the board of directors [16] - Any inconsistencies between this system and national laws will be governed by the relevant laws [16]

Core Points - The internal audit system of Jiangsu Canqin Technology Co., Ltd. aims to standardize internal audit work, clarify responsibilities, ensure audit quality, and enhance economic efficiency [2][3] - Internal audit is defined as an evaluation activity conducted by the internal audit institution to assess the effectiveness of internal controls, risk management, and the authenticity and completeness of financial information [2][3] - The board of directors is responsible for establishing and implementing the internal control system, ensuring the accuracy and completeness of related information disclosures [2][3] Chapter 1: General Principles - The internal audit system is established based on relevant laws and regulations, as well as the company's actual situation [2] - Internal controls aim to ensure compliance with laws, adherence to development strategies, operational efficiency, and the reliability of financial reporting [2] Chapter 2: Audit Institutions and Personnel - The company will establish an audit committee under the board of directors, composed of three directors, with a majority being independent directors [3] - An audit department will be set up to oversee financial management and internal control implementation, reporting directly to the audit committee [3] - The audit department must maintain independence and cannot be under the financial department's leadership [3] Chapter 3: Responsibilities and Authority of the Audit Department - The audit department is responsible for evaluating the integrity and effectiveness of internal controls across the company and its subsidiaries [5] - It will also audit the legality, compliance, authenticity, and completeness of financial and economic data [5] - The audit department must report to the audit committee at least quarterly, detailing audit execution and issues found [5] Chapter 4: Audit File Management - The audit department must organize and archive audit work papers and reports, maintaining records for at least 10 years [6][7] Chapter 5: Supplementary Provisions - The internal control evaluation report must include a declaration of authenticity, overall evaluation situation, basis and scope of evaluation, identified deficiencies, and proposed corrective measures [9]

恒通物流股份有限公司 内部审计制度 恒通物流股份有限公司内部审计制度 第一章 总则 第一条 为加强恒通物流股份有限公司（以下简称"公司"）的内部审计工 作，提高内部审计工作质量，保护投资者合法权益，保障公司经营活动健康有序 发展，根据《中华人民共和国审计法》 《企业内部控制基本规范》 《审计署关于内 部审计工作的规定》《上市公司治理准则》《上海证券交易所股票上市规则》《上 海证券交易所上市公司自律监管指引第 1 号——规范运作》等法律、行政法规和 规章、规范性文件、上海证券交易所监管规则及《恒通物流股份有限公司章程》 （以下简称"《公司章程》"）的相关规定，结合本公司内部审计工作的实际情况， 制定本制度。 第二条 本制度适用于对公司各内部机构、控股子公司、分公司以及具有重 大影响的参股公司的与财务报告和信息披露事务相关的所有业务环节所进行的 内部审计工作。 第三条 本制度所称内部审计，是指由公司内部审计部门或人员依据国家有 权机关制定的规范和本制度的规定，对本公司各内部机构的内部控制和风险管理 的有效性、财务信息的真实性、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。 第四条 本制度所称内部控制，是指 ...

Core Viewpoint - The internal audit system of Guangdong Vanward New Electric Co., Ltd. aims to enhance self-restraint, improve internal control, and ensure the legality and scientific decision-making of the company's governance bodies [2][3]. Group 1: General Principles - The internal audit is designed to independently supervise and evaluate all aspects of the company's management to ensure compliance with policies and procedures [2][3]. - The internal audit department operates independently and is not subject to interference from other departments or individuals [2][3]. Group 2: Internal Audit Department and Personnel - The company has established an internal audit department responsible for overseeing the integrity and effectiveness of internal control systems and the authenticity of financial information [5][6]. - The internal audit department must have at least three dedicated personnel with high professional standards in auditing and finance [5][6]. Group 3: Responsibilities of the Internal Audit Department - The internal audit department is responsible for evaluating the completeness and effectiveness of internal control systems across all internal institutions and subsidiaries [9][10]. - The department must report any significant issues or clues directly to the audit committee [9][10]. Group 4: Audit Procedures - The internal audit department must prepare annual and quarterly audit plans and submit them to the board of directors and the audit committee [22][23]. - Audit reports must be submitted to the audit committee for approval, and the department must ensure that the audited departments act on the audit conclusions [26][28]. Group 5: Information Disclosure - The internal audit department is responsible for organizing the evaluation of internal controls and must issue an annual internal control evaluation report [30][31]. - The board of directors must review the internal control evaluation report during the annual report review [31][32]. Group 6: Rewards and Penalties - The company will recognize and reward significant achievements by the internal audit department and personnel [33]. - Disciplinary actions will be taken against internal audit personnel for violations such as leaking confidential information or abusing power [34][35].

苏州清越光电科技股份有限公司 内部审计制度 苏州清越光电科技股份有限公司 内部审计制度 苏州清越光电科技股份有限公司 内部审计制度 二零二五年八月 苏州清越光电科技股份有限公司 内部审计制度 目 录 第一章 总则 第一条 为了规范内部审计工作，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，进一步促进苏 州清越光电科技股份有限公司（以下简称"公司"）的自我完善和发展，实现 内部审计工作的制度化和规范化，根据《中华人民共和国审计法》《中华人民 共和国公司法》《中华人民共和国证券法》等有关法律法规和规范性文件，以 及《苏州清越光电科技股份有限公司章程》（以下简称《公司章程》）的规定， 结合公司实际，特制定本制度。 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 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： 第四条 公司应当依照国家有关法律、法规、规章及本制度的规定，结合本公 司所处行业和 ...

Core Viewpoint - The internal audit system of Shanghai MicroPort MedBot (Group) Co., Ltd. aims to enhance corporate governance, standardize economic behavior, improve audit quality, and protect shareholders' rights [1][2]. Group 1: Internal Audit Definition and Objectives - Internal audit is defined as an independent evaluation of the effectiveness of internal controls, risk management, and the authenticity of financial information [1]. - The objectives of internal control include compliance with laws, improving operational efficiency, safeguarding assets, and ensuring accurate information disclosure [1][2]. Group 2: Structure and Responsibilities - The company establishes an audit committee under the board of directors, with a majority of independent directors, including at least one accounting professional [2][3]. - An internal audit department is set up to oversee the authenticity of financial information and the implementation of internal control systems, reporting directly to the audit committee [2][3]. Group 3: Audit Procedures and Requirements - The internal audit department must draft an annual audit plan based on the company's specific circumstances [5]. - Audit procedures include issuing audit notifications, reviewing financial documents, and ensuring the reliability of audit evidence [5][6]. Group 4: Evaluation and Reporting - The internal audit department is responsible for evaluating the effectiveness of internal controls and must submit an internal control evaluation report at least annually [8][9]. - The company must disclose any significant internal control deficiencies or risks identified during audits, along with corrective measures taken [9][11]. Group 5: Incentives and Disciplinary Measures - The company implements an incentive and restraint mechanism for the internal audit department, rewarding outstanding performance and reporting of illegal activities [10]. - Disciplinary actions are outlined for both audited units and internal audit personnel in cases of violations or misconduct [10][12].

文件编号：MLD/SJL002（V1.0） 南京麦澜德医疗科技股份有限公司 内部审计制度 第一章 总 则 第一条 为了加强本公司的内部审计工作，根据《中华人民共和国审计法》、 《中华人民共和国内部审计条例》、《中华人民共和国内部审计准则》、《内部 审计实务指南》等相关法律法规，结合本公司实际情况，特制定本制度。 第二条 内部审计工作是本公司内部建立的独立评价职能。通过内部审计， 评价内控制度是否健全、有效，以达到查错防弊，改进管理，提高经济效益；协 助公司管理层有效履行职责，规范公司运作行为，降低运营风险，完成公司经营 目标。 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。 第四条 公司所属各部门、各子公司均应按照本制度规定，接受内部审计 监督。 第二章 内部审计体系 第五条 公司董事会是内部审计工作的最高决策机构，董事会下设审计委 员会。审计委员会的主要职责权限： （一） 监督及评估外部审计工作，提议聘请或更换外部审计机构； （二） 监督及评估公司的内部审计工作； （三） 负责内 ...

广东博力威科技股份有限公司 内部审计制度 广东博力威科技股份有限公司 第一章 总则 第一条 为了加强广东博力威科技股份有限公司（以下简称"公司"）内部审 计工作，提高内部审计工作质量，维护公司和投资者的合法权益，根据《上海证 券交易所科创板股票上市规则》等有关法律、法规、规范性文件和《广东博力威 科技股份有限公司章程》（以下简称"《公司章程》"）的规定，制定本制度。 第二条 本制度适用于公司及下属子公司的内部审计管理。 第三条 本制度所称内部审计，是指由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； 第二章 内部审计机构的设立 第五条 公司设立内部审计部门（以下简称"审计部"），审计部对董事会负 责，向董事会审计委员会报告工作。审计部在对公司业务活动、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。 广东博力威科技股份有限公 ...