Core Points - The internal audit system of Hunan Lingpai Technology Group Co., Ltd. aims to standardize internal audit work, improve quality, strengthen internal control, and prevent risks [1][2] - The internal audit department is responsible for evaluating the effectiveness of internal controls, the authenticity and completeness of financial information, and the efficiency of operational activities [1][2] - The internal audit follows principles of legality, independence, objectivity, and fairness [1][2] Internal Audit Structure - The company has established an internal audit department with dedicated personnel, supervised by the audit committee [2][6] - The head of the internal audit department is nominated by the audit committee and appointed by the board of directors [2][6] - Internal audit personnel must be familiar with the company's operations and internal control standards, possessing relevant professional knowledge and skills [2][6] Responsibilities of Internal Audit - The internal audit department is tasked with checking the completeness and effectiveness of internal control systems across the company and its subsidiaries [2][6] - It conducts audits on the legality, compliance, authenticity, and completeness of financial and economic data [2][6] - The department must report to the audit committee at least quarterly on the execution of the audit plan and any issues discovered [2][6] Audit Procedures - The internal audit department must prepare an annual audit plan based on the company's needs and submit it for approval [7][8] - Audits can be initiated based on the approved plan, and the audit team must consist of at least two members [8][9] - Audit evidence must be documented and signed by the audited parties, and any disputes must be verified [9][10] Audit Rectification Requirements - The company must implement corrective actions for issues identified during audits within specified timeframes [10][11] - The responsible units must submit a rectification report detailing the issues, measures taken, and timelines for completion [11][12] - The internal audit department is responsible for supervising the rectification process and ensuring compliance [12][13] Professional Ethics for Internal Auditors - Internal auditors must adhere to national regulations and maintain independence, objectivity, and integrity in their work [13][14] - They are prohibited from engaging in activities that could harm the company's interests or violate confidentiality [14][15] - Continuous professional development and training are required to maintain auditing competence [14][15]

青岛鼎信通讯股份有限公司 内部审计制度 青岛鼎信通讯股份有限公司 内部审计制度 青岛鼎信通讯股份有限公司 内部审计制度 《审计署关于内部审计工作的规定》等有关法律、法规、规章和规范性文件的规 定及《青岛鼎信通讯股份有限公司章程》(下称《公司章程》)，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： (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。 第四条 公司董事会应当对内部控制制度的建立健全和有效实施负责，重要 的内部控制制度应当经董事会审议通过。 第一章 总则 第一条 为了规范青岛鼎信通讯股份有限公司(下称"公司")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，依据《中华人民共和国审计法》 第二章 内部审计机构和人员 第五条 公司设立内部审计机构（以下简称"审计部"），对公司业务活动 ...

北京中岩大地科技股份有限公司 内部审计制度 （2025 年 8 月修订） 二零二五年八月 北京中岩大地科技股份有限公司 内部审计制度 第一章 总 则 第一条 为了规范北京中岩大地科技股份有限公司（下称"公司"）内部监 督和风险控制,保障公司财务管理、会计核算和生产经营符合国家各项法律法规 要求，维护股东的合法权益，根据《中华人民共和国公司法》、 《中华人民共和国 证券法》、《中华人民共和国审计法》和《审计署关于内部审计工作的规定》，结 合公司的实际情况，制定本制度。 第二条 本制度所称"内部审计"，是指由公司内部机构或人员，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 效果等进行的独立、客观的监督和评价活动。 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、完整和公平。 第四条 内部审计部门依照国家法律、法规和规章以及公司章程，遵循客观 性、政策性和预防为主的原则， ...

Core Points - The internal audit work system of Shenzhen Qingyi Optoelectronics Co., Ltd. aims to standardize internal audit practices, clarify responsibilities, and enhance operational management and economic efficiency [1][2] - The 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][2] - The company is required to establish a robust internal audit system in accordance with relevant laws and regulations, tailored to its industry and operational characteristics [1][2] Group 1: Internal Audit Structure - The board of directors is responsible for the establishment and effective implementation of the internal control system, which must be approved by the board [2] - An audit committee must be established under the board, composed entirely of directors, with independent directors making up more than half [2][3] - The internal audit department, which is independent and not under the financial department, is responsible for supervising the authenticity and completeness of financial information and internal control systems [2][3][4] Group 2: Responsibilities and Requirements - The audit committee is tasked with guiding and supervising the internal audit department, reviewing work plans and reports at least quarterly, and reporting to the board [3][4] - The internal audit department must evaluate the integrity and effectiveness of internal control systems across all internal entities and significant subsidiaries [4][5] - Internal audit personnel must ensure that audit evidence is sufficient, relevant, and reliable, and maintain clear records of their findings [6][7] Group 3: Audit Procedures and Reporting - The internal audit department must submit an annual audit work plan two months before the end of each accounting year and provide audit reports after each fiscal period [5][6] - The department is required to conduct audits on significant external investments, asset purchases and sales, guarantees, and related transactions promptly after they occur [7][8] - Audit findings related to internal control deficiencies must be reported to the audit committee, which will oversee corrective actions [7][8][9] Group 4: Evaluation and Compliance - The audit committee must produce an annual self-evaluation report on the internal control system based on the internal audit department's findings [11][12] - The company must engage an accounting firm to provide an internal control effectiveness report at least annually [11][12] - Any significant issues identified in the internal audit must be addressed promptly, with accountability measures in place for responsible parties [12][13]

亿晶光电科技股份有限公司 内部审计管理制度 （2025年8月修订） 第一章 总则 第一条 为了加强和规范亿晶光电科技股份有限公司（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《中华人民共和国公 司法》《中华人民共和国证券法》《中华人民共和国审计法》等国家法律、法规和《亿 晶光电科技股份有限公司章程》（以下简称"《公司章程》"）的相关规定，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，是指公司内部设立的内控审计部，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，对其内部控制的有效性、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： （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 ...

第一条 为明确审计工作的性质、使命和目标，明确老百姓大药房连锁股份有限公司（以 下简称"公司"）内部审计机构的职责与权限，确保董事会对经理层的有效监督，发挥内部 审计在强化内部控制、改善经营管理、提高经济效益中的促进和保证作用，以维护投资者的 权益，实现审计的制度化和规范化，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》《上海证券交易所上市公司自律监管指引第 1 号—— 规范运作》和《老百姓大药房连锁股份有限公司章程》（以下简称"《公司章程》"），特 制定本制度。 第二条 本制度所称内部审计，是指公司内部审计机构或人员在法律法规、公司规定和董 事会批准范围内，通过运用系统、规范的方法，对公司内部控制和风险管理的适当性和有效 性以及业务活动运行的效率和效果等开展的独立、客观的评价和咨询活动。 第三条 内部审计应遵循"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 内部审计机构及人员 老百姓大药房连锁股份有限公司 内部审计制度 （二〇二五年八月二十五日，第五届董事会第十次会议审议通过） 第一章 总则 第四条 ...

Core Points - The internal audit system of Suzhou Hailu Heavy Industry Co., Ltd. aims to strengthen internal auditing and supervision, ensuring the protection of the company's and shareholders' legal rights [2] - The audit department operates independently under the guidance of the audit committee and is responsible for various auditing tasks [3][4] Group 1: Audit Structure and Responsibilities - The company has established an audit department responsible for internal auditing, which operates under the leadership of the board of directors [3] - The audit department is required to have qualified personnel with necessary professional knowledge [3] - The responsibilities of the audit department include auditing internal control systems, conducting special audits on significant management issues, and assisting external auditors [8][9] Group 2: Audit Procedures and Reporting - The audit department must draft an audit plan for approval by the board's audit committee before conducting audits [10] - Audits must be preceded by a notification to the audited unit, detailing the audit's scope, content, and requirements for cooperation [11] - Audit reports should be completed within ten working days and must include the audit's basis, scope, and evaluation opinions [17][19]

Core Points - The internal audit system of Jiangsu Libar Industrial Co., Ltd. aims to standardize internal audit work, improve quality, and protect the rights of the company and its investors [1][2] - The internal audit is defined as an evaluation activity conducted by the audit department to assess the effectiveness of internal controls, risk management, and the authenticity of financial information [1][2] - The board of directors is responsible for establishing and implementing the internal control system, ensuring the accuracy and completeness of related disclosures [2] Group 1 - The audit committee is established under the board of directors, with the audit department operating independently and reporting to the audit committee [2][3] - Internal auditors must maintain independence and objectivity, avoiding conflicts of interest with audited units [3][4] - The audit department is required to submit an internal control evaluation report at least once a year to the audit committee [11][12] Group 2 - The audit department's responsibilities include evaluating the effectiveness of internal controls, auditing financial data, and assisting in establishing anti-fraud mechanisms [10][11] - The internal audit process involves planning, executing, and reporting, with a focus on obtaining sufficient and reliable audit evidence [12][13] - The audit committee must review the internal audit reports and ensure compliance with relevant regulations [35][36] Group 3 - The internal audit report must include audit findings, conclusions, and recommendations for improvement [28][29] - The audit department has the authority to participate in meetings related to financial management and request necessary documents from audited units [31][32] - The company must maintain audit records for at least ten years, ensuring proper management and accessibility [41][42]

Core Points - The company establishes an internal audit system to enhance internal audit work based on relevant laws and regulations [1][2] - The internal audit department is responsible for supervising financial and business activities across all departments and subsidiaries [1][2] - The internal audit department must maintain independence and not be under the leadership of the finance department [2] Internal Audit Structure - The company has an audit department that reports directly to the board of directors and the audit committee [4] - The audit department must have at least three dedicated personnel with relevant professional knowledge [5] - The head of the internal audit department is appointed by the board of directors based on the audit committee's nomination [5] Responsibilities and Authority - The audit committee oversees the internal audit department's work, including reviewing annual audit plans and reporting significant issues to the board [9][10] - The internal audit department is responsible for evaluating the effectiveness of internal controls and compliance with laws and regulations [10][11] - The internal audit department must report quarterly to the board or audit committee on audit plans and findings [4][10] Audit Implementation Measures - The internal audit department conducts audits on significant external investments, asset purchases, and guarantees, focusing on compliance with approval procedures [21][22][23] - The department must also audit the use of raised funds, ensuring they are managed according to regulations and not misappropriated [25] - Audits of financial reports and information disclosures are required to ensure compliance with accounting standards and internal controls [26][27] Internal Control Evaluation - The internal audit department is responsible for evaluating the effectiveness of internal controls related to financial reporting and information disclosure [28][29] - The company must disclose internal control evaluation reports alongside annual reports, ensuring transparency [30][31] - Any significant deficiencies or risks identified must be reported to the audit committee and disclosed to the stock exchange [7][30] Supervision and Management - The company establishes a mechanism for evaluating the performance of internal audit personnel, rewarding those who perform well and penalizing misconduct [32][33] - Violations of internal audit regulations may result in corrective actions or penalties [34] - The internal audit system is subject to revisions based on changes in laws or company regulations [35][36]

Core Viewpoint - The internal audit system of Guizhou Zhenhua Wind Power Semiconductor Co., Ltd. aims to enhance internal audit supervision and risk management, standardize internal audit work, protect company assets, and improve operational efficiency [1][2]. Group 1: Internal Audit Structure - The company establishes an audit committee under the board of directors, which is responsible for organizing and implementing internal audits [2]. - The audit committee consists of three members, with independent directors holding a majority and at least one being a professional accountant [2]. - The audit department, as a dedicated internal audit institution, reports to the audit committee and operates independently from other departments [2][3]. Group 2: Internal Audit Objectives and Basis - Internal audit targets include the company and its departments, subsidiaries, and other matters entrusted by the board and audit committee [3]. - The audit is based on relevant laws, company regulations, and resolutions from the shareholders' and board meetings [3][4]. Group 3: Responsibilities and Authority of the Audit Department - The audit department is responsible for formulating audit regulations, preparing annual audit plans, and supervising the authenticity and legality of fundraising projects [4][5]. - It has the authority to request necessary documents from audited units, inspect financial records, and investigate violations [5][6]. Group 4: Audit Procedures - The audit department develops an annual audit project plan based on company priorities and submits it to the audit committee for approval [7][8]. - Regular audits are conducted annually, while special audits are performed based on specific events or company focus [8][9]. Group 5: Audit Reporting and Follow-up - Audit reports are submitted to the audit committee for approval before being issued to the audited units [9][10]. - The audit department is responsible for follow-up on issues raised in audit reports to ensure corrective actions are taken [10][11]. Group 6: Internal Audit Personnel Requirements - Internal audit personnel must adhere to professional ethics, maintain objectivity, and possess relevant professional capabilities [12][13]. - They are required to understand internal audit standards, procedures, and the company's operational processes [12][13]. Group 7: Audit Documentation and Management - The audit department is responsible for establishing an audit archive management system, retaining documents for ten years [14][15]. - Audit documentation includes plans, reports, evidence, and decisions made by the audit committee [15][16].