Core Points - The internal audit management regulations aim to promote high-quality economic development, deepen reforms, and strengthen internal audit supervision within the company [1][2] - The regulations apply to all departments and units within the company, ensuring that all personnel accept internal audit supervision [1][2] - The internal audit institution is responsible for independent and objective supervision, evaluation, and recommendations regarding the implementation of major policies, financial activities, internal controls, and risk management [1][2][3] Group 1 - The internal audit work is led by the company's party committee, establishing a unified and efficient internal audit supervision system [2][3] - The company must ensure the independence of the internal audit institution and its personnel, prohibiting any retaliation against auditors [2][3] - The internal audit institution is tasked with evaluating the implementation of major policies, financial conditions, project management, internal control systems, and risk management [4][5] Group 2 - The internal audit institution must develop an annual audit work plan, which requires approval from the party committee and the board of directors [10][11] - Auditors are required to provide timely, truthful, and complete information related to their responsibilities [13][14] - The company must support the professional development of audit personnel and establish a mechanism for their training and evaluation [9][10] Group 3 - The internal audit results must be communicated to the audited units, which are required to rectify any identified issues within sixty days [30][31] - The internal audit institution is responsible for supervising the rectification process and reporting on significant issues [30][31] - The company will use internal audit results as a basis for decision-making and personnel evaluations [32][33]

Core Viewpoint - The internal audit management measures of Shaanxi Construction Engineering Group Co., Ltd. aim to standardize internal audit procedures, enhance audit quality, and promote high-quality development in accordance with national laws and regulations [1][2]. Group 1: General Principles - Internal audit is defined as an independent, objective evaluation and consulting activity aimed at adding value and improving organizational operations [1]. - The internal audit should adhere to principles such as political leadership, independence, comprehensive coverage, efficiency, integrity, and confidentiality [2]. Group 2: Organizational Structure - The internal audit organization consists of the Party Committee, Board of Directors, Audit Committee, and Audit Department, all operating under the leadership of the Party Committee [3][4]. - Each unit under Shaanxi Construction Engineering Group is required to establish its own internal audit institution or appoint dedicated internal audit personnel if conditions do not permit [4]. Group 3: Responsibilities and Authority - The main responsibilities of internal audit institutions include supervising financial activities, evaluating internal control systems, assessing risk management, and conducting special audits on significant projects [5][6]. - The Audit Department is responsible for drafting overall internal audit plans, managing external audit intermediaries, and guiding the internal audit work of subordinate units [7]. Group 4: Audit Procedures - The internal audit process includes defining audit objects, preparing audit plans, conducting pre-audit investigations, and implementing audit activities [11][12]. - Audit reports must be comprehensive, including findings, evaluations, and actionable recommendations, and should be submitted to the relevant authorities for approval [15][16]. Group 5: Quality Control - Quality control measures are emphasized across all stages of the audit process to ensure accuracy, relevance, and effectiveness of audit findings and recommendations [17][18]. Group 6: Audit Team Development - Internal audit personnel are required to possess strong professional ethics, knowledge, and skills, with ongoing training and development programs to enhance their capabilities [24][25]. - An expert pool for internal audit should be established to support the continuous improvement of audit practices [26][27].

Core Viewpoint - The internal audit management system of JA Solar Technology Co., Ltd. aims to standardize and ensure the quality of internal audit supervision, enhancing internal control management and promoting operational efficiency [2][3]. Group 1: Internal Audit Objectives and Scope - The internal audit includes monitoring the operation of internal control systems, examining accounting records and related assets, overseeing budget execution, and evaluating the effectiveness of significant economic activities [2][3]. - The internal audit department is responsible for establishing and implementing internal control systems and ensuring the authenticity and completeness of financial information [3][4]. Group 2: Audit Committee and Department Structure - An audit committee is established under the board of directors to supervise and evaluate the internal audit work, while the internal audit department is tasked with checking the internal control system and financial information [3][5]. - The internal audit department must have at least two dedicated audit personnel, and the head of the department is nominated by the audit committee and appointed by the board [3][4]. Group 3: Responsibilities and Authority of the Audit Committee - The audit committee guides and supervises the establishment and implementation of the internal audit system, reviews the annual internal audit work plan, and ensures the execution of the internal audit plan [5][6]. - The committee is responsible for reporting the progress and quality of internal audit work to the board, as well as coordinating with external audit units [5][6]. Group 4: Internal Audit Department Responsibilities - The internal audit department evaluates the completeness and effectiveness of internal control systems across the company and its subsidiaries, audits financial and economic data for legality and compliance, and assists in establishing anti-fraud mechanisms [6][8]. - The department must report at least quarterly to the audit committee on the execution of the internal audit plan and any issues discovered [6][8]. Group 5: Audit Procedures and Requirements - The internal audit process includes determining annual audit priorities, drafting audit plans, and conducting audits through document reviews and investigations [8][9]. - Audit evidence must be sufficient, relevant, and reliable, and all findings should be documented in audit working papers [9][10]. Group 6: Information Disclosure and Reporting - The board must issue an annual self-evaluation report on internal controls based on the internal audit department's evaluation report, which includes details on control deficiencies and corrective measures [11][12]. - The internal audit department is required to submit its annual work plan and report to the audit committee within specified timeframes [8][12]. Group 7: Rewards and Penalties - The internal audit department can recommend rewards for departments or individuals who comply with regulations and achieve significant results [13][14]. - Conversely, it can propose administrative penalties for those who obstruct audit processes or fail to provide necessary documentation [13][14].

General Provisions - The internal audit management regulations aim to strengthen the internal audit work of Shaanxi Zhongtian Rocket Technology Co., Ltd., enhance the supervisory role of internal audits, and provide reliable information for management decisions [1][2] - Internal audit is defined as the evaluation activities conducted by the internal audit department or personnel to assess the effectiveness of internal controls, the authenticity and completeness of financial information, and the legality and compliance of significant business activities [1][2] Internal Audit Department and Personnel - The company establishes an internal audit department (referred to as "Audit Department") under the leadership of the Audit Committee, responsible for reporting to the Audit Committee and independently exercising internal audit supervision [2] - The Audit Department must be staffed with personnel suitable for the company's audit tasks, and the head of the department must be a full-time position nominated by the Audit Committee and appointed by the Board of Directors [2][3] - Audit personnel are required to adhere to principles of objectivity, integrity, and confidentiality, and must not accept gifts or benefits from audited departments [2][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, auditing financial and economic data for legality and compliance, and assisting in establishing anti-fraud mechanisms [3][4] - The Audit Department has the authority to request relevant documents, examine various financial records, conduct investigations, and propose corrective actions for any identified issues [4][5] Internal Audit Procedures and Requirements - The internal audit process includes determining audit priorities, notifying audited departments, collecting evidence, drafting audit reports, and ensuring compliance with audit recommendations [5][6] - The Audit Department must submit an annual audit work plan and report to the Audit Committee, covering significant transactions and compliance with financial reporting and disclosure requirements [6][7] Accountability and Protection of Audit Personnel - The company is committed to protecting audit personnel from retaliation and ensuring that any misconduct by audited units is addressed appropriately [9][10] - Serious violations of internal control and management practices may lead to disciplinary actions against responsible personnel [9][10]