Core Viewpoint - The internal audit management system of Yingke Recycling Resources Co., Ltd. aims to enhance internal management and control, ensuring the legality and compliance of management actions, while protecting the interests of the company and its shareholders [1]. Group 1: Internal Audit Definition and Purpose - Internal audit is defined as the independent and objective evaluation of the company's business activities, financial transactions, and internal controls to ensure the appropriateness, authenticity, legality, and effectiveness of operations [1]. - The internal audit department is responsible for checking the implementation of company decisions and providing constructive audit suggestions to achieve business objectives [1]. Group 2: Audit Department Structure and Responsibilities - The audit department operates under the leadership of the board of directors and is accountable to the audit committee [2]. - The audit department consists of specialized personnel, including auditors, legal experts, and technical management staff [2]. - The audit department has various responsibilities, including auditing financial management, internal control systems, and compliance with national financial regulations [3][4]. Group 3: Audit Authority and Ethical Standards - The audit department has the authority to request necessary documents, participate in relevant meetings, and suggest corrective actions for identified issues [3][4]. - Auditors must adhere to professional ethics, maintain independence, and avoid conflicts of interest while performing their duties [5]. Group 4: Audit Procedures and Implementation - The internal audit process includes planning, notifying the audited units, collecting evidence, and drafting audit reports [6]. - The audit department is responsible for monitoring the implementation of audit recommendations and decisions [6]. Group 5: Applicability and Enforcement - The internal audit management system applies to all departments and subsidiaries of the company [7]. - The regulations will be enforced from the date of approval by the board of directors [8].

Core Viewpoint - The document outlines the internal audit system of Chengdu Mengsheng Electronics Technology Co., Ltd., emphasizing the importance of internal control, risk management, and the responsibilities of the board of directors and the audit committee in ensuring effective internal auditing practices [1][2]. Group 1: Internal Audit Framework - The internal audit system is designed to enhance the quality of internal auditing and protect investors' rights, based on relevant laws and regulations [1]. - Internal auditing is defined as a supervisory and evaluative activity conducted by the company's internal audit personnel to assess the effectiveness of internal controls, risk management, and the authenticity of financial information [1][3]. - The internal audit department must maintain independence and not be under the leadership of the finance department [3][4]. Group 2: Responsibilities of the Audit Committee - The audit committee is responsible for overseeing the establishment and implementation of the internal audit system, reviewing annual audit plans, and reporting significant issues to the board [4][6]. - The audit committee must ensure that the internal audit department reports its findings and any major issues directly to them [4][5]. Group 3: Internal Audit Department Duties - The internal audit department is tasked with evaluating the completeness and effectiveness of internal control systems across the company and its subsidiaries [5][6]. - It must report at least quarterly to the audit committee on the execution of the internal audit plan and any issues discovered [5][6]. - The department is also responsible for auditing significant external investments, asset purchases and sales, guarantees, and related party transactions [8][9]. Group 4: Internal Control Evaluation - The audit committee supervises the internal audit department's evaluation of internal controls, which must be reported at least annually [10][11]. - The internal audit department is required to assess the effectiveness of internal controls related to financial reporting and information disclosure [10][11]. - Any significant deficiencies or risks identified during audits must be reported immediately to the audit committee [8][9]. Group 5: Compliance and Reporting - The company must disclose its internal control evaluation report alongside its annual report, including any findings from external auditors [11][12]. - The board of directors is responsible for ensuring the accuracy of the internal control evaluation report and addressing any significant deficiencies identified by auditors [11][12].

新疆东方环宇燃气股份有限公司（股票代码：603706） 内部审计制度 新疆东方环宇燃气股份有限公司 内部审计制度 第一条 为规范新疆东方环宇燃气股份有限公司（以下简称"公司"）内部审 计工作，提高内部审计工作质量，保护股东合法权益，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》、《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》等有关法律、法规、规 范性文件的规定以及《新疆东方环宇燃气股份有限公司章程》（以下简称"《公 司章程》"） 的规定，结合公司实际情况，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及人员依据国家有 关法律法规、财务会计制度和公司内部管理规定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一种监督和评 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： （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、完整和 ...

北京双杰电气股份有限公司 内部审计工作制度 第一章 总则 第一条 为规范并保障公司内部审计监督工作，提高审计工作质量，实现内部审 计经常化、制度化，发挥内部审计工作在加强内部控制管理、促进企业经济管理、提 高经济效益中的作用，根据《中华人民共和国审计法》《中华人民共和国证券法》 《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、法规及《北京双杰电气股份有限公司章程》的有关规定，并结合公司实际情况， 特制定本制度。 第二条 本制度所称"内部审计"，是指一种独立、客观的确认和咨询活动，它通 过运用系统、规范的方法，审查和评价组织的业务活动、内部控制和风险管理的适当 性和有效性，以促进组织完善治理、增加价值和实现目标。 第三条 本制度适用于公司各部门及所有分公司、子公司的审计监督工作。 第二章 内部审计组织机构及人员 第四条 审计委员会下设审计部作为公司的内部审计机构。审计部在审计委员会 指导下独立开展审计工作，审计部对审计委员会负责，向审计委员会报告工作。审 计部作为公司的内部审计机构，对公司的业务活动、风险管理、内部控制、财务信 息等事项进行监督检查。 审计部应当保持独立性，配备专 ...

上海众辰电子科技股份有限公司 内部审计制度 上海众辰电子科技股份有限公司 第一章 总 则 第一条 为了规范上海众辰电子科技股份有限公司(以下简称"公司")内部审 计工作,加强现代企业制度建设,根据《中华人民共和国公司法》、《中华人民共 和国审计法》、《上海证券交易所股票上市规则》、《企业内部控制基本规范》 和审计署《关于内部审计工作的规定》，结合公司具体情况，特制定本制度。 第二条 内部审计是依法对全公司的财务收支及其经济活动的真实性、合法 性和效益性进行的系统审计和监督，以严肃财经纪律，促进廉政建设，维护单位 合法权益，改善经营管理，降低生产经营成本，提高经济效益为目的。 第三条 公司所属各事业部、控股子公司均应按照本制度规定，接受内部审 计监督。 第二章 审计任务、范围与依据 第四条 审计工作的任务是： 确保国家有关财经政策、法规制度以及财经纪律在公司的正确执行，强化公 司管理，为提高经济效益服务。 第五条 内部审计的范围： 上海众辰电子科技股份有限公司 内部审计制度 （一）年度财务计划或单位预算的执行和决算； （二）财务收支、经济往来的真实性、合法性； （三）对控股子公司的经济效益审计； （四）经济责任 ...

Core Viewpoint - The internal audit system of Anhui Ju Yi Technology Co., Ltd. aims to enhance the quality of internal audit work, protect investors' rights, and ensure compliance with relevant laws and regulations [2][3]. Summary by Sections General Principles - The internal audit system is established based on various laws and regulations, including the Company Law and Securities Law of the People's Republic of China [2]. - The system applies to the company and its subsidiaries, which include wholly-owned and controlling subsidiaries [2]. - 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 of financial information [2]. Principles of Internal Audit - Internal audit work must adhere to legality and compliance with national laws and company regulations [3]. - Independence is crucial; the audit department operates independently under the direct leadership of the audit committee [3]. - Objectivity and fairness are essential, with audits based on facts to accurately reveal issues [3]. Responsibilities and Division of Labor - The audit committee, part of the board of directors, oversees the audit work and is responsible for reviewing financial reports and internal control evaluations [3][4]. - The audit department is tasked with evaluating the completeness and effectiveness of internal controls and auditing financial data for legality and authenticity [4]. - Audited departments must cooperate with the audit process and provide necessary documentation [4]. Audit Workflow - The audit committee consists of members who are not senior management, ensuring independence [5]. - Audit personnel must possess relevant professional knowledge and adhere to ethical standards [5]. - The audit process includes planning, preparation, implementation, and reporting, with specific procedures outlined for each stage [6][7][8]. Audit Reporting and Follow-up - Audit reports must be issued within a month after the audit, and any discrepancies must be addressed promptly [8][9]. - The audit committee is responsible for disclosing relevant audit information as required by regulatory bodies [9][12]. Internal Audit Archives and Accountability - The management of internal audit archives follows national laws and company-specific regulations [10]. - Internal auditors who perform their duties diligently may receive rewards, while those who violate regulations face penalties [11][13]. Final Provisions - The internal audit system is subject to adjustments based on changes in relevant laws and regulations [13][19]. - The system becomes effective upon approval by the board of directors [19].

Core Viewpoint - The internal audit system of Zhejiang Hengtong Holdings Co., Ltd. aims to enhance internal control, risk prevention, and sustainable development while protecting investors' rights and interests [1]. Group 1: Internal Audit Framework - The internal audit system applies to the company and its wholly-owned subsidiaries, controlling subsidiaries, and other companies included in the consolidated financial statements [1]. - Internal audit is defined as an independent and objective confirmation and consulting activity that evaluates the appropriateness and effectiveness of the company's operations, internal controls, and risk management [1]. Group 2: Audit Committee Responsibilities - The audit committee is responsible for hiring or changing external audit firms, reviewing audit fees, and ensuring the integrity and diligence of external auditors [2]. - The committee must supervise the implementation of corrective measures and monitor the completion of these measures, ensuring timely disclosure of the results [2]. Group 3: Internal Audit Department - The internal audit department operates independently under the audit committee and is responsible for conducting internal audits across the company [4]. - Audit personnel must possess the necessary knowledge, experience, and skills, adhering to principles of independence, objectivity, and integrity [4][5]. Group 4: Audit Procedures and Reporting - The internal audit department must prepare an annual audit plan based on company needs and submit it for approval by the audit committee [26]. - After completing an audit, the audit team must draft a report within 15 days, and the audited entity has 10 days to provide written feedback [30][31]. Group 5: Audit Evidence and Documentation - Audit evidence must be sufficient, relevant, and reliable, and all evidence must be documented clearly in work papers [22][23]. - Audit work papers must be organized and archived according to legal requirements, with a retention period of ten years [22][36].

福然德股份有限公司 内部审计制度 第一章 总则 第一条 为了进一步规范公司内部审计工作，明确内部审计机构和人员的责 任，保证审计质量，明确审计责任，促进经营管理，提高经济效益，根据《中华 人民共和国公司法》《上海证券交易所上市公司自律监管指引第 1 号——规范运 作》《中国内部审计准则》以及《公司章程》等相关规定，并结合公司实际情况， 制定本制度。 第二条 公司的内部审计是一种独立、客观的确认和咨询活动，它通过运用 系统、规范的方法，审查和评价公司的业务活动、内部控制和风险管理的适当性 和有效性，以促进组织完善治理、增加价值和实现目标。 第三条 内部审计的基本原则：独立性原则、合法性原则、实事求是原则、 客观公正原则、廉洁奉公原则、保守秘密原则。 第二章 内部审计机构和审计人员 第四条 公司设立审计部，对公司内部控制制度的建立和实施、公司财务信 息的真实性和完整性等情况进行检查监督。 审计部应当保持独立性，不得置于财务部门的领导之下，或者与财务部门合 署办公。 审计委员会负责监督及评估审计部工作。审计部对审计委员会负责，向审计 委员会报告工作。 第五条 审计部设审计负责人一名，负责审计部的全面工作。并配备若干 ...

Core Points - The internal audit system of Shanghai Longyun Cultural Technology Group Co., Ltd. aims to standardize internal audit work in accordance with national standards and regulations [2][3] - The internal audit institution is independent and reports to the board of directors, ensuring objectivity and avoiding conflicts of interest [2][3][5] Summary by Sections General Principles - The internal audit system is established based on guidelines from the China Internal Audit Association and relevant laws, applicable to the company and its subsidiaries [2] - The overall goals of internal auditing include improving the quality of accounting information, ensuring compliance with financial regulations, and providing recommendations for internal control improvements [2][3] Types of Internal Audits - Internal audits are categorized into financial statement audits, operational performance audits, executive departure audits, internal control audits, fixed asset investment audits, and other special audits [3][4] - Financial statement audits focus on the legality and fairness of financial data submitted by subsidiaries [3] - Operational performance audits assess the completion of performance indicators and their influencing factors [3][4] - Executive departure audits evaluate the financial status and performance of departing executives [4] Organization of Internal Audit Work - The internal audit institution operates independently and adheres to principles of objectivity and confidentiality [5][6] - The institution has the authority to review relevant financial documents and request cooperation from audited units [5][6] Internal Audit Reports - Internal audit reports summarize the findings and are submitted to the board of directors, with significant issues addressed in written recommendations [6] - Audited units must respond with a written rectification plan and report on the implementation of corrective actions [6] Supplementary Provisions - Violations of the internal audit system may result in disciplinary actions against responsible personnel [6] - The board of directors is responsible for interpreting the internal audit system, which takes effect upon approval [6]

合肥汇通控股股份有限公司 内部审计工作制度 第一章 总 则 第一条 为规范合肥汇通控股股份有限公司（以下简称"公司"）内部审计工 作，明确内部审计的职责和权限，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，促进公司经营效率、经济效益的提高，确保内部控制持 续有效实施，维护投资者的权益，实现内部审计的制度化和规范化，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》 《中国内部审计准则》及 其他相关法律和法规及《合肥汇通控股股份有限公司章程》，结合公司实际，制 定本制度。 第二条 本制度所称内部审计，是指由公司内部机构或人员，对公司内部控 制制度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 内部审计遵循"独立、客观、公正"的原则，保证其工作合法、合理 有效，完善公司内部约束机制，加强内部管理，提高经济效益。 第二章 内部审计机构和人员 第四条 审计部是公司设立的内部审计机构，对内部控制制度的建立和实施、 财务信息的真实性和完整性等情况进行检查监督，对董事会审计委员会负责并报 告工作。 第五条 内部审计部门应当保持独立性，不 ...