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 ...

Core Viewpoint - The internal audit system of Guangbo Group Co., Ltd. is established to standardize and ensure the effectiveness of internal audit work, strengthen supervision and risk control, and protect the safety and integrity of company assets [1][2]. Group 1: Internal Audit Definition and Purpose - Internal audit refers to an evaluation activity conducted by internal personnel or departments to assess the effectiveness of internal controls, risk management, the authenticity and completeness of financial information, and the efficiency and effectiveness of business activities [1][2]. Group 2: Internal Audit Department Structure - The company has established an audit department responsible for supervising business activities, risk management, and the implementation of internal control systems [2][3]. - The audit department operates independently and is not under the leadership of the finance department [2][3]. - The head of the internal audit department must be a full-time position nominated by the audit committee and appointed by the board of directors [2][3]. Group 3: Responsibilities and Authority of the Audit Department - The audit department is responsible for evaluating the completeness and effectiveness of internal control systems across various departments and subsidiaries [3][4]. - It conducts audits on the legality, compliance, authenticity, and completeness of accounting and economic data, including financial reports and performance forecasts [3][4]. - The audit department must report at least quarterly to the board or the audit committee on the execution of the internal audit plan and any issues discovered [3][4]. Group 4: Audit Procedures - The audit department must notify the audited unit prior to routine audits and prepare an audit plan detailing the audit's scope, objectives, and required materials [6][7]. - Auditors are required to document their findings and provide constructive feedback based on verified evidence [7][8]. Group 5: Utilization of Audit Results and Accountability - Audit results are used to improve internal controls and mitigate enterprise risks [8][9]. - The audit department is responsible for supervising the implementation of corrective measures for issues identified in the audit reports [8][9]. - Internal auditors are held accountable for serious negligence, which may result in economic penalties or dismissal [8][9]. Group 6: Archive Management - The audit department must establish and manage audit archives, including audit notifications, plans, reports, and supporting documents [9]. - Audit archives must be organized and maintained according to company policies on document management and confidentiality [9].

Core Points - The document outlines the internal audit system of Trina Solar Limited, aiming to standardize and enhance the quality of internal audit work to improve economic management and efficiency [1][2] - The internal audit is defined as an independent and objective evaluation of internal controls, risk management, operational activities, and financial information to promote governance and increase company value [1][2] Group 1: General Provisions - The internal audit system applies to the company and its subsidiaries, ensuring compliance with relevant laws and regulations [1] - The internal audit department, known as the Audit Supervision Department, is responsible for organizing and implementing internal audit work and reports to the Board of Directors [2][3] Group 2: Responsibilities and Authority - The Audit Supervision Department must maintain independence and is not to be under the financial department's leadership [2][3] - The department has the authority to review internal controls, financial data, and compliance with laws, and must report significant issues to the Audit Committee [3][4] Group 3: Audit Procedures - The internal audit process includes planning, execution, and reporting, with a focus on various business activities such as sales, procurement, and financial reporting [4][5] - Audit reports must be submitted to the Audit Committee, and any disagreements from the audited parties must be addressed within a specified timeframe [8][9] Group 4: Results Utilization - Audit findings and corrective actions are crucial for internal evaluations, assessments, and decision-making processes within the company [11][12] - Significant violations discovered by the Audit Supervision Department must be reported to judicial authorities as per legal requirements [11][12] Group 5: Accountability and Incentives - The company will hold accountable any personnel or departments involved in violations related to the audit findings, with potential legal consequences for serious offenses [12][14] - An incentive and restraint mechanism will be established for the Audit Supervision Department to evaluate the performance of internal auditors [12][14]

第二条 本制度所称"内部审计"，是公司内部独立、客观的保证与咨询活 动，它通过系统化、规范化的方法，评价、改进公司和下属单位等组织机构、人 员及其经营管理行为在风险管理、内部控制和公司治理过程中的效果，帮助公司 实现其目标。 本制度所称"审计人员"，是指在公司和下属单位从事审计工作的人员，包 括审计部专职审计人员、非专职的审计人员。 本制度所称"下属单位"，是指公司各职能部门和下属全资子公司、控股子 公司和具有重大影响的参股公司。 第三条 公司实行内部审计制度。 上海昊海生物科技股份有限公司 内部审计制度 上海昊海生物科技股份有限公司 内部审计制度 第一章 总则 第一条 为规范上海昊海生物科技股份有限公司（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》《上海证券交易所科创板上市公司自律监管指引第 1 号——规范运作》 及其他相关法律和法规， ...

Core Viewpoint - The company has established a comprehensive internal audit system to enhance and standardize its internal audit work, ensuring quality and accountability in accordance with relevant laws and regulations [1][2]. Group 1: Internal Audit Definition and Purpose - Internal audit is defined as an independent and objective activity that supervises, evaluates, and provides consulting on the appropriateness, legality, and effectiveness of business activities and internal controls [1]. - The purpose of internal audit is to improve operational efficiency and effectiveness, achieve company development goals, and protect the legal rights of the company and its shareholders [1][2]. Group 2: Internal Audit Structure and Responsibilities - The audit department is responsible for overseeing business activities, risk management, internal controls, and financial information [2]. - The audit department reports to the board of directors and must maintain independence from the finance department [2][3]. - Internal auditors must possess the necessary professional capabilities and adhere to principles of legality, objectivity, independence, and integrity [2][3]. Group 3: Audit Procedures and Reporting - The audit department must develop an annual audit work plan based on national regulations and company needs, which requires approval from the audit committee [4]. - Auditors are required to notify the audited unit three working days before the audit and must collect sufficient, relevant, and reliable evidence to support audit conclusions [4][5]. - Audit reports must be objective, complete, clear, timely, and constructive, detailing the audit purpose, scope, conclusions, and recommendations [5][6]. Group 4: Follow-up and Compliance - The audit department is responsible for monitoring the implementation of corrective measures for issues identified during audits and must report on the effectiveness of these measures [6][7]. - If a unit decides not to implement corrective measures based on cost or other considerations, a written commitment must be made, which will be reported to management [7][8]. Group 5: Accountability and Penalties - Major violations, significant asset losses, and severe deficiencies in internal control procedures will lead to accountability for responsible personnel [9]. - Internal auditors who abuse their power or fail to perform their duties will face disciplinary actions, and criminal cases will be referred to judicial authorities [9].

Core Points - The company establishes an audit committee and internal audit department to enhance decision-making and internal control systems [1][2] - The audit committee is responsible for overseeing external audits, internal audits, and evaluating the internal control system [1][2] - The internal audit aims to improve internal controls, standardize operations, and mitigate risks [1][3] Group 1: Audit Committee Structure - The audit committee consists of at least three members, primarily independent directors, and is led by a professional accountant [2][5] - The committee's term aligns with the board of directors, and members can be re-elected [2][5] - The audit committee is responsible for reviewing financial information, supervising audits, and evaluating internal controls [2][11] Group 2: Internal Audit Responsibilities - The internal audit department reports directly to the audit committee and is responsible for assessing the effectiveness of internal controls [3][9] - Internal audits cover all business activities related to financial reporting and information disclosure [5][6] - The internal audit department must report quarterly to the board or audit committee on audit findings and issues [6][12] Group 3: Audit Procedures and Focus Areas - Internal audits focus on compliance with laws, regulations, and internal policies, particularly in high-risk areas such as fundraising and related transactions [7][8] - The internal audit department must conduct audits on significant investments, asset purchases, and guarantees to ensure compliance and risk management [7][8][9] - The department is tasked with evaluating the integrity and effectiveness of internal controls related to financial reporting and disclosures [6][10] Group 4: Reporting and Compliance - The audit committee must issue an annual internal control evaluation report based on the internal audit findings [14][15] - The company must disclose any significant internal control deficiencies or risks to the relevant authorities [15][16] - The internal audit results and corrective actions are essential for evaluating management performance and decision-making [12][15]

无锡锡南科技股份有限公司 第一章 总 则 第一条 为规范无锡锡南科技股份有限公司（以下简称"公司"）内部审计 工作，提高内部审计工作质量，保护投资者合法权益，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》《深圳证券交易所 创业板股票上市规则》《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、规章、规范性文件以及《无锡锡南科技股 份有限公司章程》（以下称"《公司章程》"）的有关规定，结合公司实际情况， 制定本制度。 （四）确保公司信息披露的真实、准确、完整和公平。 第五条 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。 公司董事会及其全体成员应当保证内部控制相关信息披露内容的真实、准确、 完整。 第二章 内部审计组织机构及工作职责 第六条 公司设审计部，负责公司内部审计。内部审计部门对董事会负责， 向董事会报告工作。公司设立审计委员会，指导和监督内部审计部门工作。 第二条 本制度适用于对公司各内部机构、控股子公司以及具有重大影响的 参股公司就与财务报告和信息披露事务相关的所有业务环节所进行的 ...

Core Points - The internal audit system of Zhejiang Zoli Pharmaceutical Co., Ltd. aims to standardize internal audit work, improve quality, and protect investors' rights [2] - The internal audit applies to all business activities related to corporate governance, financial reporting, and information disclosure across the company and its subsidiaries [2] - The board of directors is responsible for establishing and implementing the internal control system, ensuring the accuracy and completeness of related disclosures [3] Group 1 - 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 of financial information [2] - The internal control process aims to ensure compliance with laws, improve operational efficiency, safeguard assets, and ensure fair and accurate information disclosure [2] - The audit committee, composed of independent directors, oversees the internal audit department and ensures its independence from the finance department [4][5] Group 2 - The internal audit department is required to have at least three dedicated personnel who possess necessary knowledge, adhere to ethical standards, and maintain independence [8] - The internal audit department must report to the audit committee and submit an annual audit work plan and report [7][8] - The internal audit should cover all business activities related to financial reporting and information disclosure, including sales, procurement, asset management, and human resources [19][20] Group 3 - The internal audit department is responsible for evaluating the integrity and effectiveness of internal controls, auditing financial data, and assisting in fraud prevention [15][16] - The audit committee must review the internal audit reports and ensure that any identified deficiencies are addressed promptly [10][13] - The internal audit department must conduct audits of significant transactions, including investments, asset purchases, and related party transactions, ensuring compliance with approval procedures [10][11][12]