亚普汽车部件股份有限公司 内部控制审计报告 索引 页码 内部控制审计报告 1-2 内部控制审计报告 XYZH/2025TYAA2B0025 亚普汽车部件股份有限公司 亚普汽车部件股份有限公司全体股东： 按照《企业内部控制审计指引》及中国注册会计师执业准则的相关要求，我们审计 了亚普汽车部件股份有限公司（以下简称亚普股份）2024 年 12 月 31 日财务报告内部控 制的有效性。 一、 企业对内部控制的责任 按照《企业内部控制基本规范》 、 《企业内部控制应用指引》 、 《企业内部控制评 二、 注册会计师的责任 我们的责任是在实施审计工作的基础上，对财务报告内部控制的有效性发表审计意 见，并对注意到的非财务报告内部控制的重大缺陷进行披露。 三、 内部控制的固有局限性 内部控制具有固有局限性，存在不能防止和发现错报的可能性。此外，由于情况的 变化可能导致内部控制变得不恰当，或对控制政策和程序遵循的程度降低，根据内部控 制审计结果推测未来内部控制的有效性具有一定风险。 四、 财务报告内部控制审计意见 我们认为，亚普股份于 2024 年 12 月 31 日按照《企业内部控制基本规范》和相关 规定在所有重大方面保持了 ...

Core Viewpoint - The internal control evaluation report of Gongda Electric Sound Co., Ltd. indicates that the company has maintained effective internal controls over financial reporting and has not identified any significant deficiencies in both financial and non-financial reporting as of December 31, 2024 [2][3][16]. Internal Control Evaluation Conclusion - The company has confirmed that there are no significant deficiencies in financial reporting internal controls as of the evaluation report date [2][3]. - Similarly, there are no significant deficiencies identified in non-financial reporting internal controls [2][3]. Internal Control Evaluation Scope - The evaluation covered all major units, businesses, and high-risk areas, with 100% of the total assets and operating income of the company and its subsidiaries included in the evaluation [3][4]. Internal Control Structure - The company has established a governance structure that includes a board of directors, supervisory board, and management team, ensuring clear responsibilities and checks and balances [4][5]. - The board has set up specialized committees, including the audit committee, to enhance governance and decision-making processes [4][5]. Internal Control Mechanisms - The company has implemented strict authorization procedures for the use and storage of cash, ensuring separation of incompatible duties and compliance with relevant regulations [7][8]. - A comprehensive budget and cost control management system is in place to monitor and analyze budget execution, preventing deviations from financial targets [8][9]. Procurement and Sales Controls - The company has established clear procedures for procurement and payment, including supplier qualification assessments and competitive bidding processes to ensure cost-effectiveness and quality [9][10]. - Sales strategies are developed based on industry research, with strict controls over sales processes and revenue recognition to enhance cash flow management [10]. Contract and Risk Management - A robust contract approval system is in place, ensuring proper tracking and management of various contracts [11]. - The company has a unified management system for external guarantees, focusing on risk assessment and compliance with disclosure obligations [12]. Compliance and Ethical Standards - The company is committed to legal compliance and ethical standards, including prohibiting child labor and forced labor, and ensuring a safe working environment for employees [6][7]. - The company emphasizes the importance of corporate culture and employee training to support the internal control system [5].

Group 1 - The company has established and effectively implemented internal controls, which are the responsibility of the board of directors according to relevant regulations [1][2] - The audit opinion states that as of December 31, 2024, the company maintained effective internal controls over financial reporting in all material respects [2] - The inherent limitations of internal controls are acknowledged, indicating that they may not prevent or detect all errors, and changes in circumstances could affect their appropriateness [1]

江西耐普矿机股有限公司 内部控制审计报告 德皓内字202500000017 号 北 京 德 皓 国 际 会 计 师 事 务 所 (特 殊 普 通 合 伙 ) Beijing Dehao International Certified Public Accountants (Limited Liability Partnership) 江西耐普矿机股份有限公司 内部控制审计报告 （截止 2024 年 12 月 31 日） 目 录 页 次 一、 内部控制审计报告 1-2 北京德皓国际会计师事务所（特殊普通合伙） 北京市丰台区西四环中路 78 号院首汇广场 10 号楼100141 电话:86(10)6827 8880 传真:86(10)6823 8100 内 部 控 制 审 计 报 告 德皓内字202500000017 号 江西耐普矿机股份有限公司全体股东： 按照《企业内部控制审计指引》及中国注册会计师执业准则的相 关要求，我们审计了江西耐普矿机股份有限公司（以下简称耐普矿机） 一、企业对内部控制的责任 按照《企业内部控制基本规范》 、《企业内部控制应用指引》 、《企 业内部控制评价指引》的规定，建立健全和有效实施 ...

江西耐普矿机股份有限公司 内部控制评价办法 江西耐普矿机股份有限公司 第一章 总 则 第一条 为促进江西耐普矿机股份有限公司（以下简称"公司")全面评价 内部控制的设计与运行情况，规范内部控制评价程序和评价报告，揭示和防范 风险，依据财政部等五部委颁发的《企业内部控制基本规范》《企业内部控制 评价指引》、上市公司监管有关要求，结合公司实际，制定本办法。 第二条 本办法适用于公司及所属各级全资、控股子公司。 第三条 本办法所称的内部控制评价，是指董事会授权审计部负责组织和实 施内部控制评价工作，对公司内部控制制度的健全性、可靠性及实施的有效性 和效率性进行审核、评价及监督，形成评价结论、出具评价报告的过程。 第四条 内部控制评价应遵循下列原则： （一）全面性原则。评价工作应当包括内部控制的设计与运行，涵盖公司 的各种业务和事项。 （二）重要性原则。评价工作应当在全面评价的基础上，关注重要业务单 位、重大业务事项和高风险领域。 （三）客观性原则。评价工作应当准确地揭示经营管理的风险状况，如实 反映内部控制设计与运行的有效性。 第二章 内部控制评价的组织及职责 第五条 董事会是公司内部控制评价的最高决策机构和最终责 ...

Core Viewpoint - The internal control evaluation report of Sichuan News Media (Group) Co., Ltd. indicates that there are no significant deficiencies in both financial and non-financial reporting internal controls as of December 31, 2024, ensuring the effectiveness of internal controls in all major aspects [2][6]. Internal Control Evaluation Conclusion - The company has maintained effective financial reporting internal controls in all significant aspects according to the internal control evaluation report [2][3]. - No significant deficiencies in non-financial reporting internal controls were identified as of the evaluation report date [2][6]. - There were no factors affecting the evaluation conclusion of internal control effectiveness between the evaluation report date and the report issuance date [2][6]. Internal Control Evaluation Work Situation - The evaluation scope included Sichuan News Media (Group) Co., Ltd. and its wholly-owned and controlled subsidiaries, covering 100% of total assets and operating income in the consolidated financial statements [3][4]. - High-risk areas focused on include macroeconomic risk, market risk, human resource risk, strategic planning and execution risk, new technology application and R&D risk, contract risk, and information security and intellectual property protection risk [3][4]. Internal Control Deficiency Recognition and Rectification - The company has established specific recognition standards for internal control deficiencies, which are consistent with previous years [4][5]. - No significant deficiencies or important deficiencies in financial reporting internal controls were identified during the reporting period [5][6]. - Similarly, no significant or important deficiencies in non-financial reporting internal controls were found during the reporting period [5][6].

Group 1 - The internal control audit report indicates that Zhejiang Changcheng Electric Technology Co., Ltd. has maintained effective internal controls over financial reporting as of December 31, 2024 [1][2] - The responsibility for establishing and implementing effective internal controls lies with the board of directors of Changcheng Technology Company [1] - The audit firm acknowledges the inherent limitations of internal controls, which may not prevent or detect misstatements [1] Group 2 - The audit opinion confirms that Changcheng Technology Company has adhered to the basic norms of internal control and related regulations in all material respects [2] - The audit was conducted in accordance with the relevant auditing standards and guidelines [2]

Core Viewpoint - The internal control evaluation report of Zhejiang Great Wall Electric Technology Co., Ltd. indicates that as of December 31, 2024, the company has maintained effective internal controls over financial reporting and has not identified any significant deficiencies in both financial and non-financial reporting [3][4]. Group 1: Internal Control Evaluation - The company has established and effectively implemented internal controls to ensure compliance with laws, asset security, and the accuracy of financial reporting [2][3]. - The evaluation concluded that there are no significant deficiencies in financial reporting internal controls as of the evaluation date [3]. - The company has not identified any significant deficiencies in non-financial reporting internal controls [4]. Group 2: Evaluation Scope and Methodology - The evaluation covered all major subsidiaries and high-risk areas, including five wholly-owned subsidiaries and other secondary and tertiary subsidiaries [6]. - The total assets and total revenue of the evaluated units accounted for 100% of the company's consolidated financial statements [7]. - The evaluation was based on the internal control standards and guidelines, tailored to the company's specific circumstances [8]. Group 3: Deficiency Standards and Remediation - The company has established quantitative and qualitative standards for identifying deficiencies in internal controls, with specific thresholds for significant, important, and general deficiencies [9][10]. - During the reporting period, the company did not identify any significant deficiencies in financial reporting internal controls [13][14]. - For any general deficiencies identified, the company has developed remediation plans, which have been implemented without substantial impact on the company [13][14].

一、企业对内部控制的责任 按照《企业内部控制基本规范》、 湖北兴福电子材料股份有限公司 内部控制审计报告 勤信审字【2025】第 0175 号 目 录 内容 页次 内部控制审计报告 1-2 附件：湖北兴福电子材料股份有限公司 内部控制自我评价报告 中勤万信会计师事务所（ 特殊普通合伙） 地址：北京西直门外大街 112 号阳光大厦 10 层 电话：（86-10）68360123 传真：（86-10）68360123-3000 邮编：100044 内部控制审计报告 勤信审字【2025】第 0175 号 湖北兴福电子材料股份有限公司全体股东： 按照 《企业内部控制审计指引》及中国注册会计师执业准则的相关要求， 我们审计了湖北兴福电子材料股份有限公司（以下简称"兴福电子"）2024 年 12 月 31 日的财务报告内部控制的有效性。 中勤万信会计师事务所（特殊普通合伙） 中国注册会计师： （项目合伙人） 《企业内部控制应用指引》、 二〇二五年三月二十八日 中国注册会计师： 《企业内部控制 评价指引》的规定，建立健全和有效实施内部控制，并评价其有效性是贵公司董 事会的责任。 二、注册会计师的责任 我们的责任是在实施审计 ...

Group 1 - The internal control audit report for Shenzhen Youxunda Technology Co., Ltd. was conducted as of December 31, 2024, to assess the effectiveness of financial reporting internal controls [1][2] - The responsibility for establishing and implementing effective internal controls lies with the company's board of directors, as per relevant regulations [1] - The audit opinion states that Youxunda maintained effective financial reporting internal controls in all material respects as of December 31, 2024, in accordance with the basic norms of internal control [2]