Core Viewpoint - The internal audit system of Guangdong Star Development Co., Ltd. aims to enhance governance and ensure compliance with laws and regulations while promoting operational efficiency and safeguarding assets [1][2]. Group 1: General Principles - The internal audit system is established in accordance with the Audit Law of the People's Republic of China and relevant regulations [1]. - The system applies to the company and its wholly-owned and controlled subsidiaries [1]. - Internal audit is defined as an independent and objective evaluation of financial activities, internal controls, and risk management [1]. Group 2: Organizational Structure and Personnel - The company has established a dedicated internal audit department under the leadership of the audit committee of the board of directors [2]. - The internal audit department must maintain independence and not be under the financial department's leadership [2]. - All internal departments and subsidiaries are required to cooperate with the internal audit department [2]. Group 3: Responsibilities and Requirements - The internal audit department is responsible for evaluating the completeness and effectiveness of internal control systems [9]. - It conducts audits on the legality and compliance of financial and economic activities, including financial reports and disclosures [9]. - The department must report to the board or audit committee at least quarterly on audit plans and findings [9]. Group 4: Audit Authority - The internal audit department has the authority to request relevant documents and data from audited units [3]. - It can inspect financial records, conduct on-site investigations, and participate in relevant meetings [3][4]. - The department can report serious violations and recommend corrective actions [4]. Group 5: Specific Implementation - Internal audits should cover all business activities related to financial reporting and information disclosure [5]. - Audit evidence must be sufficient, relevant, and reliable, with clear documentation [5]. - The internal audit department must evaluate the effectiveness of internal controls at least annually [18]. Group 6: Focus Areas for Audits - The internal audit department focuses on significant events such as fundraising, related transactions, and asset purchases [11][12]. - It must ensure compliance with approval procedures for external guarantees and related transactions [9][10]. - The department is tasked with auditing the use of raised funds and ensuring they are managed according to regulations [10][11]. Group 7: Supervision and Management - The company should establish mechanisms to incentivize and evaluate the performance of internal audit personnel [28]. - Any significant issues identified in internal audits must be addressed according to regulations [28]. - The internal audit system is subject to revision and interpretation by the board of directors [29][30].

Group 1 - The core viewpoint of the report is that the underwriting institution, Industrial Securities, is responsible for the continuous supervision of Shenzhen Zecheng Electronics Co., Ltd. and has issued a tracking report for the first half of 2025 [1][2] - The continuous supervision work includes timely review of the company's information disclosure documents, ensuring compliance with the new Company Law, and establishing sound governance and internal control systems [1][2] - The underwriting institution has conducted on-site verification of the use of raised funds and the progress of investment projects, ensuring effective execution of governance systems during the supervision period [2] Group 2 - No significant issues were found during the supervision period, indicating that the company and its shareholders have fulfilled their commitments well without any violations [2] - The report highlights various risks faced by the company, including intensified market competition, reliance on a single major customer, fluctuations in raw material prices, and potential loss of professional talent [2]

Core Points - The internal control system of the company aims to enhance operational management, risk prevention, and sustainable development while ensuring the reliability of financial information and protecting investors' rights [2][3][4] - The internal control process involves the board of directors, management, and all employees working together to achieve control objectives [2][3] - The company has established various principles for internal control, including comprehensiveness, importance, balance, adaptability, cost-effectiveness, prudence, effectiveness, and legality [4][5][6] Internal Control Structure - The board of directors is responsible for establishing and evaluating the effectiveness of the internal control system [3][4] - The audit committee supervises the implementation and effectiveness of the internal control system and conducts regular evaluations [3][4] - Senior management is tasked with ensuring compliance with laws and regulations, overseeing key business processes, and reporting significant risks to the board [3][4][5] Risk Assessment - The company identifies and assesses both internal and external risks that may affect the achievement of internal control objectives [12][13][15] - Internal risks include factors related to personnel integrity and management processes, while external risks encompass economic, legal, social, technological, and environmental factors [12][13][15] Control Activities - The internal control activities cover all operational aspects, including sales, procurement, inventory management, and financial management [6][7] - The company has established specific management systems for various operational activities, including budget management and information system management [7][8] Information Disclosure - The company adheres to regulations regarding information disclosure to protect investors' rights and ensure transparency [27][28] - The board secretary is responsible for coordinating information disclosure and ensuring compliance with legal requirements [27][28] Internal Control Evaluation - The company conducts regular evaluations of its internal control system to identify deficiencies and implement improvements [29][30] - The internal audit department reports directly to the audit committee, ensuring independence and effective oversight [29][30] Implementation and Adjustment - The internal control system is subject to continuous improvement based on changes in the business environment and findings from internal audits [34][35] - The board of directors is responsible for interpreting and applying the internal control system across the company and its subsidiaries [34]

Group 1 - The company establishes an internal audit system to enhance internal management and control, ensuring compliance and providing reliable information for decision-making [1][2] - Internal audit is defined as an independent evaluation activity conducted by the internal audit department to assess the effectiveness of internal controls, risk management, and the authenticity of financial information [1][3] - The internal control aims to ensure compliance with laws, improve operational efficiency, safeguard assets, and ensure accurate information disclosure [1][3] Group 2 - The board of directors is responsible for the establishment and effective implementation of the internal control system, ensuring the accuracy and completeness of related information disclosures [2][4] - An audit committee is established under the board of directors, consisting of board members with a majority being independent directors, including at least one accounting professional [2][4] - The internal audit department is responsible for supervising the authenticity and completeness of financial information and the implementation of internal control systems [2][4] Group 3 - Internal audit personnel must possess good political qualities, professional knowledge in accounting and auditing, and adhere to professional ethics and standards [3][4] - The internal audit department must maintain independence and not be under the leadership of the finance department [3][4] - All internal departments and subsidiaries must cooperate with the internal audit department in fulfilling its responsibilities [3][4] Group 4 - The audit committee supervises and evaluates the internal audit work, guiding the establishment and implementation of the internal audit system [4][5] - The internal audit department is responsible for evaluating the completeness and effectiveness of internal control systems across the company and its subsidiaries [4][5] - The internal audit department must report at least quarterly to the audit committee on the execution of the internal audit plan and any issues discovered [4][5] Group 5 - The internal audit department must develop an annual audit plan that includes significant external investments, asset purchases and sales, guarantees, related transactions, and fundraising usage [5][6] - Internal audits should cover all business areas related to financial reporting and information disclosure, including sales, procurement, inventory management, and human resources [5][6] - The internal audit department is responsible for evaluating the internal control system's design and implementation effectiveness based on actual conditions [5][6] Group 6 - The internal audit department must conduct audits following significant external investment events, focusing on compliance with approval procedures and contract execution [6][7] - The internal audit department must audit significant asset purchases and sales, ensuring compliance with approval processes and evaluating operational conditions [7][8] - The internal audit department must audit significant related transactions, ensuring compliance with approval processes and fair pricing [8][9] Group 7 - The internal audit department must check the use of raised funds at least semi-annually, ensuring compliance and authenticity [9][10] - The internal audit department must audit performance reports before external disclosure, ensuring compliance with accounting standards and identifying any significant anomalies [10][11] - The internal audit department must evaluate the establishment and implementation of information disclosure management systems [10][11] Group 8 - Internal audit personnel must maintain comprehensive and reliable records of audit evidence, and the internal audit department must establish a work paper system [11][12] - The company implements an incentive and restraint mechanism to supervise and evaluate the performance of internal audit personnel [12][13] - Violations of the internal audit system by internal audit personnel or related parties will result in corrective actions and potential penalties [12][13]

Core Viewpoint - The company establishes an internal audit system to enhance the quality of internal auditing, protect investors' rights, and ensure compliance with relevant laws and regulations [1][2]. 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]. - Internal control aims to ensure compliance with laws, improve operational efficiency, and safeguard company assets [1]. Group 2: Internal Audit Structure - The company must establish an audit committee under the board of directors, with a majority of independent directors [2]. - An internal audit department is to be set up, reporting to the audit committee, with a dedicated team of three professionals [2][3]. Group 3: Responsibilities of the Audit Committee - The audit committee is responsible for guiding and supervising the internal audit system, reviewing annual audit plans, and reporting significant issues to the board [4]. - The internal audit department must submit quarterly reports to the audit committee, detailing the execution of audit plans and identified issues [5]. Group 4: Internal Audit Implementation - The internal audit department must evaluate the effectiveness of internal controls related to financial reporting and ensure compliance with relevant regulations [19][20]. - Internal audit personnel are required to maintain independence and avoid conflicts of interest during their evaluations [3][6]. Group 5: Reporting and Follow-up - The internal audit department must submit an annual internal audit work report and a work plan for the upcoming year to the audit committee [5][14]. - If significant internal control deficiencies are identified, the internal audit department must report these to the board or audit committee promptly [22]. Group 6: Compliance and Penalties - The internal audit department has the authority to recommend penalties for departments or individuals obstructing audit processes or providing false information [11][13]. - Internal audit personnel are protected by law and company regulations while performing their duties [3].

Group 1 - The company has received a negative opinion audit report regarding the effectiveness of its internal controls for the fiscal year 2024, leading to the implementation of additional risk warnings on its stock trading [1][2] - According to the Shenzhen Stock Exchange's rules, the company must disclose progress updates at least once a month during the risk warning period, detailing the impact of the situation and the measures taken to address it [2][3] - The company has established a working group to address the issues raised in the audit report, focusing on improving internal control processes, including optimizing procurement approval workflows [2][3] Group 2 - The company is enhancing its governance and operational mechanisms to ensure compliance with regulations and improve internal control culture through training and supervision [3] - The company has actively communicated with suppliers to recover debts, successfully collecting 20 million yuan from a repayment subject, while retaining the right to pursue further collection measures [3][4] - The company is cooperating with regulatory investigations and maintaining communication with higher regulatory authorities to fulfill its disclosure obligations [4]

Core Viewpoint - The report provides a comprehensive risk assessment of Sichuan Yibin Wuliangye Group Financial Co., Ltd., highlighting its financial stability and compliance with regulatory requirements as of June 30, 2025 [2][39]. Group 1: Company Overview - Sichuan Yibin Wuliangye Group Financial Co., Ltd. was established on May 5, 2014, as a non-bank financial institution approved by the China Banking Regulatory Commission [3]. - The company operates in the monetary financial services sector and holds a financial license and business license [4]. Group 2: Financial Data - As of June 30, 2025, the financial company reported total assets of 6,658,348.55 million yuan, with loans and discounts amounting to 3,277,240.08 million yuan and deposits of 5,956,208.64 million yuan [32]. - The net operating income for the first half of 2025 was 21,543.82 million yuan, with a pre-provision profit of 17,235.81 million yuan [32]. Group 3: Risk Management and Internal Control - The financial company has established a comprehensive risk management and internal control system, which effectively controls risks [39]. - The internal control system is deemed effective, ensuring that risk management is maintained at a reasonable level [31]. Group 4: Regulatory Compliance - As of June 30, 2025, all regulatory indicators of the financial company met the requirements set forth by the relevant regulations [34]. - The company has not violated any provisions of the Enterprise Group Financial Company Management Measures since its establishment [33]. Group 5: Governance Structure - The governance structure includes a board of directors, supervisory board, and various specialized committees to ensure effective management and oversight [5][8]. - The board of directors is responsible for strategic planning, risk management, and compliance with laws and regulations [6][7]. Group 6: Recent Board Decisions - The board approved the 2025 semi-annual report and the risk assessment report for Sichuan Yibin Wuliangye Group Financial Co., Ltd. during its second meeting on August 28, 2025 [43][45]. - The board also revised the major decision-making and asset impairment management procedures to enhance governance and risk control [46][48].

证券代码：600107 证券简称：ST 尔雅 公告编号：2025059 湖北美尔雅股份有限公司 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： ● 湖北美尔雅股份有限公司（以下简称"公司"）2024年度内部控制审计报告 被中审众环会计师事务所(特殊普通合伙)出具否定意见的审计报告，根据《上海证 券交易所股票上市规则（2025年4月修订）》9.8.1条第（三）项的规定，公司股票 于2025年5月6日被上海证券交易所实施其他风险警示。 控体系建设，完善内控制度；强化内控审计监督，促进内控有效执行和公司各项经 营活动规范运行，提升公司的风险防控能力。 进一步规范公司治理和三会运作机制，提升公司规范化运作水平。同时加强全员学 习，要求各职能部门、各子公司管理层和员工通过多种方式加强对法律法规及各项 内控制度的培训学习，强化规范意识，保障各项规章制度的有效落实，建立良好的 内部控制文化，强化内部控制监督检查，优化内部控制环境，提升内控管理水平。 一、公司被实施其他风险警示的相关情况 因公司 2024 年度内部控制审计报告被中 ...

Company Overview - China Datang Group Financial Company was established on May 10, 2005, and officially commenced operations in August 2005, with a registered capital of 6.5 billion RMB [1] - The company is the first non-bank financial institution controlled by China Datang Group, with a focus on providing financial services to its member enterprises [1] Internal Control and Risk Management - The company has established a robust internal control environment, with a clear organizational structure comprising 11 departments, including 4 business departments and 7 functional departments [1] - A comprehensive internal control system has been developed, covering key areas such as settlement, credit, fund management, risk management, legal compliance, human resources, and information systems [2][3] - The company has implemented a three-line defense model for internal control, with business departments as the first line, legal and risk management as the second line, and the audit department as the third line [3] Financial Performance - As of June 30, 2025, the company reported total assets of 46.254 billion RMB, equity of 8.756 billion RMB, and deposits of 37.065 billion RMB [6] - The company achieved total operating revenue of 498 million RMB in the first half of 2025 [6] Regulatory Compliance - The company adheres to the regulations set forth by the China Banking and Insurance Regulatory Commission and has not encountered any significant economic accidents or compliance issues [6][7] - All monitoring and regulatory indicators are in compliance with the requirements of regulatory authorities, ensuring a stable operational environment [6][7] Risk Assessment - The company has established a sound internal control system that effectively manages risks, with no significant deficiencies identified in risk management or financial reporting [7][8] - The financial services provided to the company by the financial institution are deemed secure and beneficial, with no instances of payment delays due to cash or credit shortages [7]

中材节能股份有限公司在中国建材集团财务有限公司 办理存贷款业务的持续风险评估报告 根据《上海证券交易所上市公司自律监管指引第5号――交易与 关联交易》等规则要求，中材节能（603126）股份有限公司(以下简称本公司) 通过查验中国建材集团财务有限公司(以下简称财务公司)《金融许 可证》《营业执照》等证件资料，并审阅了财务公司验资报告，对财 务公司的经营资质、业务和风险状况进行了评估，现将有关风险评估 情况报告如下： 一、财务公司基本情况 财务公司成立于2013年4月23日，是经原中国银行业监督管理 委员会批准成立的非银行金融机构。 注册地址：北京市海淀区复兴路17号2号楼9层 法定代表人：陶铮 金融许可证机构编码：L0174H211000001 统一社会信用代码：9111000071783642X5 注册资本：47.21亿元人民币，其中：中国建材集团有限公司(以 下简称"中国建材集团")出资36.79亿元，占比77.93%；中国建材 股份有限公司出资10.42亿元，占比22.07%。 经营范围：吸收成员单位存款；办理成员单位贷款；办理成员单 位票据贴现；办理成员单位资金结算与收付；提供成员单位委托贷款、 债券 ...