Core Viewpoint - The internal audit system of Honghe Electronic Materials Technology Co., Ltd. aims to enhance corporate governance, improve management levels, and ensure compliance with laws and regulations [2][3]. Group 1: General Principles - The internal audit system is established to strengthen communication between the company and its subsidiaries, promote standardization, and enhance supervision [2]. - The internal audit department operates under the direct leadership of the board of directors and is responsible for supervising various business activities, risk management, internal controls, and financial information [2][3]. Group 2: Audit Department and Personnel - The audit department must maintain independence and cannot be under the financial department's leadership [3]. - Audit personnel are required to possess relevant legal knowledge, auditing theory, and familiarity with the company's regulations and operations [3][4]. Group 3: Audit Responsibilities - The audit department is responsible for auditing the financial activities and management of the company and its subsidiaries [12]. - The audit committee supervises and evaluates the internal audit work, ensuring effective operation and reporting of significant issues to the board [5][12]. Group 4: Audit Authority - Auditors have the right to request complete financial documents and conduct inquiries with relevant personnel [16][17]. - The audit department must report any significant issues or evidence of fraud to the audit committee promptly [10][15]. Group 5: Fraud Examination and Reporting - The management is responsible for preventing and addressing fraud, while auditors should remain vigilant for potential fraud risks [20][21]. - Auditors must report any indications of fraud to the appropriate management level and suggest further investigations [8][9]. Group 6: Audit Procedures - An annual audit work plan must be prepared based on the board's requirements and the company's specific situation [25]. - Auditors are required to collect and analyze evidence meticulously during the audit process [28]. Group 7: Audit Reports and Review - After completing the audit, auditors must draft a report based on verified evidence and seek feedback from the audited unit [30][31]. - The audit report should include an overview, basis, conclusions, decisions, and recommendations for improvement [33]. Group 8: Legal Responsibilities and Rewards - Units or individuals found violating regulations may face penalties, while diligent auditors may receive recognition and rewards [38][40]. - The audit department is responsible for maintaining audit archives and ensuring compliance with legal standards [14][16].

General Principles - The internal audit system aims to standardize and ensure the effectiveness of internal audit supervision, improve audit quality, and enhance internal control management, economic management, and economic efficiency [2][3] - 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 [2][3] Internal Audit Organization and Personnel - The company establishes an audit committee under the board of directors, composed entirely of directors, with independent directors in the majority [5][6] - The internal audit department operates independently and is responsible for supervising the authenticity and completeness of financial information and the implementation of internal control systems [6][7] - The internal audit department must maintain independence and should not be under the leadership of the finance department [8] Responsibilities and Requirements of Internal Audit - The audit committee guides and supervises the internal audit department, meeting at least quarterly to review plans and reports [15][16] - The internal audit department is responsible for evaluating the completeness and effectiveness of internal control systems across various company entities [16][17] - Internal audit personnel must possess relevant professional knowledge and skills related to auditing, accounting, and economic management [8][9] Implementation of Internal Audit Work - The internal audit department must submit an annual work plan to the audit committee two months before the end of each accounting year [17][18] - The department is required to conduct audits on significant financial transactions, including large non-recurring cash flows, external investments, and related party transactions [18][19] - Audit evidence must be sufficient, relevant, and reliable, and all audit work must be documented properly [19] Information Disclosure - The audit committee must issue an annual internal control evaluation report based on the internal audit department's findings [36][37] - The company is required to disclose the internal control evaluation report and any significant deficiencies or risks identified during the audit process [39][40]

Core Viewpoint - The internal audit system of Beijing Haillong Data Technology Co., Ltd. aims to standardize internal audit work, enhance internal control and supervision, and improve the quality of internal audit work in accordance with relevant laws and regulations [1][2]. Group 1: General Principles - The internal audit is defined as an evaluation activity conducted by internal personnel to assess the effectiveness of internal controls and risk management, the authenticity and completeness of financial information, and the efficiency and effectiveness of operations [1][2]. - The board of directors is responsible for establishing and implementing the internal control system, ensuring the authenticity, accuracy, and completeness of related information disclosure [1][2]. Group 2: Internal Audit Organization and Personnel - An internal audit department is established under the audit committee of the board of directors, which independently implements internal audit work and supervises the authenticity and completeness of financial information and internal control systems [2][3]. - The internal audit department must maintain independence and not be under the leadership of the finance department, with the audit committee participating in the assessment of the internal audit leader [2][3]. Group 3: Responsibilities of the Internal Audit Department - The internal audit department is responsible for evaluating the completeness, rationality, and effectiveness of internal control systems across the company and its subsidiaries [4][5]. - It must report to the audit committee at least quarterly and submit an annual internal audit report, addressing any internal control deficiencies and urging corrective measures [4][5]. Group 4: Implementation of Internal Audit Work - The internal audit department must conduct appropriate review procedures to evaluate the effectiveness of internal controls and submit an internal control assessment report at least annually [5][6]. - Internal audits should cover all business segments related to financial reporting and information disclosure, including sales, procurement, inventory management, and more [6][7]. Group 5: Internal Audit Authority - The internal audit department has the authority to participate in meetings related to significant operational and financial decisions, review relevant accounting documents, and propose improvements to internal controls [14][15]. - It can recommend administrative or economic penalties for violations of financial regulations and report significant issues to the audit committee [14][15]. Group 6: Information Disclosure - The internal audit department is responsible for the organization and implementation of internal control evaluations, which must be reported to the board of directors and disclosed alongside the annual report [19][20]. - The company must disclose the internal control evaluation report and the auditor's report on internal control effectiveness simultaneously with the annual report [21][22].

Core Points - The company establishes an internal audit system to enhance supervision and risk control, ensuring compliance with national laws and regulations [1][4] - The internal audit institution is responsible for evaluating the authenticity, legality, and effectiveness of the company's economic activities [1][3] - The internal audit committee, under the board of directors, leads the internal audit work and reports on its findings [2][3] Chapter Summaries Chapter 1: General Provisions - The internal audit aims to ensure financial management and operational activities comply with laws and regulations [1] - Internal audit involves supervision and evaluation of internal controls, financial status, asset quality, and operational performance [1] Chapter 2: Internal Audit Institution and Personnel - The company establishes an independent internal audit institution with dedicated personnel [2] - The audit committee oversees the internal audit work and reports to the board [2] - Auditors must possess necessary professional knowledge and maintain ethical standards [2][3] Chapter 3: Main Responsibilities of the Internal Audit Institution - The institution checks the completeness and effectiveness of internal control systems [3] - It audits the legality and authenticity of financial and economic data [3] - The institution reports quarterly to the audit committee and submits an annual audit report [3] Chapter 4: Internal Audit Work Procedures - The internal audit institution drafts an annual audit plan for approval by the audit committee [4] - Auditors must notify the audited unit three days prior to the audit [4] - Various methods such as observation and analysis are used to gather evidence during audits [4][5] Chapter 5: Quality Control and Follow-up Work of Internal Audits - The institution must establish strict quality control procedures and accept regulatory inspections [6] - It is responsible for addressing violations of laws and internal regulations found during audits [6] Chapter 6: Penalties - The institution can recommend penalties for units or individuals that obstruct the audit process [7][9] - Auditors who violate regulations may face disciplinary actions [7][9] Chapter 7: Supplementary Provisions - The internal audit system must comply with national laws and company regulations [8] - The board of directors is responsible for interpreting and revising the internal audit system [8]

Core Viewpoint - The internal audit system of Suzhou Xidian New Energy Electric Co., Ltd. aims to enhance internal control, improve management, and increase economic efficiency by establishing clear responsibilities and procedures for internal auditing [2][12]. Internal Audit Institution and Personnel - The company has established an internal audit department responsible for supervising the implementation of internal control systems and ensuring the authenticity and completeness of financial information [3][4]. - The internal audit department operates independently and reports to the audit committee, ensuring no interference from the finance department [3][4]. - The head of the internal audit department is a full-time position nominated by the chairman and accountable to the board of directors [3][4]. Responsibilities and Authority of the Internal Audit Department - The internal audit department is tasked with auditing the completeness, legality, and effectiveness of internal control systems, financial reports, and related economic activities [4][5]. - The department must submit an annual audit work plan and report to the audit committee within specified timeframes [5][6]. - The internal audit department has the authority to request relevant financial documents, attend significant management meetings, and report major issues directly to the board of directors [5][6]. Audit Work Procedures - The internal audit process includes obtaining evidence, documenting findings, and communicating with the audited departments [6][7]. - Internal audit personnel must ensure that the evidence collected is sufficient, relevant, and reliable, maintaining clear records of their work [7][8]. Evaluation of Internal Control - The internal audit department is required to evaluate the effectiveness of internal controls annually and report findings to the audit committee [8][9]. - Any significant deficiencies or risks identified during audits must be reported promptly to the audit committee, which may require disclosure to the stock exchange [9][10]. Rewards and Penalties - The internal audit department can recommend rewards for departments or individuals who perform exceptionally well in executing the internal audit system [10][11]. - Violations of the internal audit regulations can lead to disciplinary actions, including economic penalties or criminal charges for serious offenses [10][11].

第五条 公司董事会应对内部控制制度的建立健全和有效实施负责，重要的 内部控制制度应经董事会审议通过。 厦门吉宏科技股份有限公司 内部审计制度 （2025年6月修订） 第一章 总则 第一条 为进一步规范厦门吉宏科技股份有限公司（以下简称"公司"）及控 股子公司的内部审计工作，提高内部审计工作质量，保护投资者合法权益，促使 公司持续健康发展，根据《中华人民共和国审计法》等法律法规及《公司章程》 的有关规定，特制定本制度。 第二条 本制度所称被审计对象，特指公司各内部机构、控股子公司及具有 重大影响的参股公司。 第三条 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 等开展的一种评价活动。具体包括监督被审计对象的内部控制制度运行情况，检 查被审计对象会计账目及相关资产及企业经营状况，监督被审计对象预决算执行 和财务收支，评价重大经济活动的效益等行为。 第四条 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 ...

Core Viewpoint - The internal audit system of Guangdong Haid Group Co., Ltd. is designed to enhance internal control, improve corporate governance, and protect the legal rights of the company and its shareholders [1][2]. Group 1: Internal Audit Responsibilities - The Audit Committee is responsible for evaluating the effectiveness of internal controls and the implementation of internal audit work across the company and its subsidiaries [1][2]. - The internal audit department must conduct independent and objective evaluations of the effectiveness of internal controls, risk management, and the authenticity and completeness of financial information [1][2]. - The Audit Center must maintain independence and is not to be under the leadership of the finance department, ensuring its budget is guaranteed by the company [1][2][3]. Group 2: Reporting and Communication - The Audit Center is required to report at least quarterly to the Board or Audit Committee on the execution of the internal audit plan and any issues discovered [2][3]. - The Audit Committee must oversee the Audit Center and ensure that it conducts checks on significant events such as fundraising, related transactions, and major financial dealings [2][3][4]. - The Audit Committee must provide written assessments of the effectiveness of internal controls based on reports from the Audit Center and disclose any significant deficiencies or risks to the Shenzhen Stock Exchange [3][4]. Group 3: Internal Audit Procedures - The internal audit process includes determining annual audit priorities, notifying audited entities, and collecting evidence to form audit conclusions [4][5]. - The scope of internal control reviews includes the establishment and implementation of internal control systems related to financial reporting and information disclosure [5][6]. - The Audit Center must ensure that any identified issues are rectified by the audited units within a specified timeframe and follow up on the implementation of corrective measures [5][6]. Group 4: Rewards and Penalties - The company will reward audit personnel who perform their duties diligently and contribute significantly to the organization [6]. - Penalties will be imposed on units or individuals who obstruct or fail to cooperate with internal audits, provide false information, or do not correct identified issues [6][7]. - Serious violations, such as embezzlement or leaking company secrets, will lead to disciplinary actions and potential legal consequences [6][7].

Core Viewpoint - The document outlines the internal audit regulations for Beijing Zhongke Runyu Environmental Protection Technology Co., Ltd., emphasizing the establishment of a robust internal audit system to enhance supervision, risk control, and ensure the company's sustainable development in line with national standards and regulations [1][2]. Group 1: Internal Audit Structure and Responsibilities - The company must establish an independent internal audit department responsible for supervising the implementation of internal control systems and the authenticity of financial information [1][2]. - The internal audit department reports to the audit committee and must maintain independence from the financial management department [1][3]. - The audit committee is tasked with guiding and supervising the internal audit department, reviewing annual audit plans, and ensuring the implementation of audit findings [3][5]. Group 2: Audit Procedures and Reporting - Internal audit personnel are required to conduct independent and objective supervision of financial activities, risk management, and internal controls [2][4]. - The internal audit department must submit at least one internal audit report annually to the audit committee, detailing the execution of audit plans and any identified issues [4][14]. - The internal audit department has the authority to request relevant documents and attend meetings related to audit matters [8][9]. Group 3: Compliance and Accountability - The company must ensure that all internal audit findings are addressed, with specific responsibilities assigned for rectifying identified issues [12][13]. - Any refusal to cooperate with the internal audit process or failure to correct identified problems may lead to disciplinary actions against responsible personnel [13][14]. - The internal audit results can be used as a basis for evaluating and making decisions regarding personnel management and accountability [36][39].

杭州高新材料科技股份有限公司 第一章 总则 第一条 为了规范杭州高新材料科技股份有限公司（以下简称"公司"或"本 公司"）内部审计工作，提高内部审计工作质量，明确内部审计机构和审计人员 的责任，保护投资者合法权益，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》《中国内部审计准则》《企业会计准则》《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》等相关法律、行政法规、部门规章、规范性文件和《公 司章程》《审计委员会工作细则》的规定，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 公司依照国家有关法律法规、规章的规定，结合公司所处行业和生 产经营特点，建立健全内部审计制度，防范和控制公司风险，增强公司信息披露 的可靠性。 第四条 本制度适用于公司各内部机构或职能部门、控股子公司、分公司以 及具有重大影响的参股公司。 第二章 审计机构与审计人员 ...

广东领益智造股份有限公司 内部审计制度 广东领益智造股份有限公司 （2025 年 6 月） 第一章 总则 第一条 为规范广东领益智造股份有限公司（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，不断提高企业运营的效率及效果，依据《中华人民 共和国公司法》《中华人民共和国审计法》《审计署关于内部审计工作的规定》《深圳证券 交易所股票上市规则》《上市公司独立董事管理办法》《深圳证券交易所上市公司自律监管 指引第1号——主板上市公司规范运作》等法律、行政法规、部门规章及规范性文件以及《广 东领益智造股份有限公司公司章程》（以下简称"《公司章程》"）的有关规定和要求，结合 公司实际，制定本制度。 第二条 本制度所称被审计对象，特指公司和公司各部门、全资或控股子公司及其直属 分支机构（含控股子公司），及上述机构相关责任人员。 第三条 本制度所称内部审计，是指由公司内部机构或人员，对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。 第四条 本制度所称内部控制，是指由公司董事会、审计委员会、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 ...