南通泰禾化工股份有限公司 内部审计工作制度 第一章 总 则 第一条 为规范南通泰禾化工股份有限公司（以下简称"公司"）内部审计工作， 提高内部审计工作质量，实现公司内部审计工作规范化、标准化，发挥内部审计工 作在促进公司经济管理、提高经济效益中的作用，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》《审计署关于内部审计工作 的规定》《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》等有关法律、法规和其他规范性文 件以及《南通泰禾化工股份有限公司章程》（以下简称"《公司章程》"）的规定, 并结合公司实际情况制定本制度。 第二条 本制度适用于公司及合并报表范围内的子公司以及具有重大影响的参 股公司。 第三条 本制度所称内部审计，是指公司审计部或人员依据国家有关法律法规 和本制度的规定，对本公司各内部机构的内部控制和风险管理的有效性、财务信息 的真实性、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、管理层和全体员工共同实 施的、旨在合理保证实现以下基本目标的一系列控制活动 ...

深圳天源迪科信息技术股份有限公司 内部审计制度 第一章 总则 第一条 为加强深圳天源迪科信息技术股份有限公司（以下简称"公司"） 内部审计工作，提高内部审计工作质量，根据《中华人民共和国审计法》、《企 业内部控制基本规范》、《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》、《公司章 程》等法律、法规、规章和规定，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运行的效率和 效果等开展的评价活动。 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 本制度适用于公司及控股、全资子公司。 第二章 审计机构设置及职责 第五条 公司董事会下设审计委员会。审计部对审计委员会负责，向审计委 员会报告工作。 第六条 审计部规范内部审计工作程序；同时积极了解、参与公司的内部控 制建设。 第七条 审计委 ...

股东大会浙江华业塑料机械股份有限公司 内部审计制度 第一章 总 则 第一条 为了进一步规范浙江华业塑料机械股份有限公司（以下简称"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《中华人民共和国审计法》《审计署 关于内部审计工作的规定》 《深圳证券交易所创业板股票上市规则》等法律法规、 业务规则、规范性文件及《浙江华业塑料机械股份有限公司章程》 （以下简称"《公 司章程》"）的相关规定，并结合公司实际情况,制定本制度。 第二条 本制度所称内部审计，是指公司内部审计机构或审计人员，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 效果等开展的一种独立客观的监督和评价活动。 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。 第三条 本制度适用于对公司及各内部机构、控股子公司、分公司的财务管 理、会计核算、生产 ...

Core Points - The internal audit system of Xinjiang Beixin Road and Bridge Group Co., Ltd. aims to standardize internal audit work, clarify responsibilities and powers of the internal audit institution and personnel, and enhance the supervisory function of internal audits to protect the legitimate rights and interests of the company and its shareholders [1][2] Chapter Summaries Chapter 1: Audit Purpose - The internal audit is designed to ensure compliance with laws and regulations, improve corporate governance, and promote effective internal controls [1] Chapter 2: Audit Scope and Basis - The audit applies to the headquarters and all subsidiaries, departments, and any other matters deemed necessary by the board [2] - The audit is based on national laws, company regulations, and operational guidelines [2] Chapter 3: Audit Institution and Personnel - The audit department is responsible for overseeing the authenticity and completeness of financial information and internal control systems [3] - Internal auditors must possess relevant professional knowledge and adhere to ethical standards [3][4] Chapter 4: Audit Responsibilities and Powers - The audit committee organizes and implements audits, ensuring that audit results are reliable for performance evaluations [4][5] - Auditors have the authority to request necessary documents and investigate issues within the audited units [6][7] Chapter 5: Work Procedures - The audit department must prepare an annual audit plan and report findings to the board [8][9] - Auditors must maintain confidentiality and document their findings accurately [9][10] Chapter 6: Audit Archive System - Audit records must be managed according to legal requirements, ensuring their integrity and security [11][12] Chapter 7: Rewards and Penalties - The audit department can recommend rewards for compliant behavior and impose penalties for violations of company policies [12][13] Chapter 8: Supplementary Provisions - The internal audit system is subject to relevant laws and regulations, and any amendments must be approved by the board [14][15]

Core Viewpoint - The internal audit system of Beijing Hai New Energy Technology Co., Ltd. aims to enhance internal control, standardize audit practices, and improve management efficiency for sustainable development [3][4]. Group 1: Internal Audit Objectives - The internal audit is defined as an independent and objective activity that reviews and evaluates the company's business activities, internal controls, and risk management to enhance governance and achieve organizational goals [3][4]. - The audit department is responsible for examining the financial expenditures, economic activities, and management of the company and its subsidiaries [4][6]. Group 2: Audit Structure and Personnel - The company has established an audit committee under the board of directors, with the audit department serving as its dedicated working body [4][5]. - Internal audit personnel must possess the necessary professional capabilities and undergo continuous education to enhance their competencies [4][5]. Group 3: Audit Responsibilities and Scope - The audit department is tasked with evaluating the completeness and effectiveness of internal control systems across various departments and subsidiaries [6][10]. - Internal audits must cover all business processes related to financial reporting and information disclosure, including sales, procurement, inventory management, and more [6][10]. Group 4: Audit Procedures and Reporting - The audit department must develop an audit plan approved by the audit committee and organize audit teams for execution [10][11]. - Audit findings must be documented, and the audit department is responsible for ensuring that corrective actions are taken for identified issues [11][12]. Group 5: Rights and Independence of the Audit Department - The audit department has the authority to request necessary documents and data from audited units and to participate in relevant meetings [9][10]. - The company must ensure the independence of the audit department, protecting it from any form of retaliation [10][12].

Core Points - The internal audit system of New Classic Culture Co., Ltd. aims to enhance internal management and audit supervision, effectively identify and control risks, and protect investors' rights [1][2] - The internal audit is defined as an evaluation conducted by the audit department on the effectiveness of internal control systems, risk management, and the authenticity and completeness of financial information [2][3] - The audit department is responsible for organizing and implementing internal audit work, reporting to the board of directors through the audit committee [3][4] Group 1: General Principles - The internal audit work should adhere to principles of legality, independence, objectivity, fairness, self-discipline, and confidentiality [2][3] - The board of directors is responsible for establishing and effectively implementing the internal control system, which must be approved by the board [2][4] Group 2: Audit Department Structure and Responsibilities - The audit department must maintain independence and should not be under the leadership of the finance department [3][4] - Internal auditors are required to possess necessary professional knowledge and skills in accounting and auditing [3][4] - The audit department has the authority to attend meetings, request relevant documents, inspect accounting materials, and conduct on-site asset counts [4][5] Group 3: Audit Procedures - The audit department must develop an annual audit plan based on the previous year's operations and risks [6][7] - Audits should be conducted using various methods to gather sufficient, relevant, and reliable evidence [6][7] - Audit reports must be based on audit work papers and should provide clear, objective, and constructive recommendations [7][8] Group 4: Specific Audit Content - The audit department must conduct timely audits of significant external investments, asset purchases and sales, external guarantees, and related party transactions [8][9] - Key focus areas during audits include compliance with approval procedures, contract performance, and the financial status of involved parties [9][10] Group 5: Internal Control and Disclosure - The audit committee must issue an annual self-evaluation report on the internal control system based on the audit department's findings [11][12] - The company must hire an accounting firm for internal control audits alongside annual audits, with reports submitted to the board of directors [12][13]

露的预测性财务信息等； (三) 协助建立健全反舞弊机制，确定反舞弊的重点领域、关键环节和主要内容，并在 审计过程中合理关注和检查可能存在的舞弊行为； (四) 至少每季度向董事会或审计委员会报告一次，内容包括但不限于内部审计计划的 执行情况以及内部审计工作中发现的问题； (五) 审计部每季度至少应当对货币资金的内控制度检查一次。在检查货币资金的内控 制度时，应当重点关注大额非经营性货币资金支出的授权批准手续是否健全，是 否存在越权审批行为，货币资金内部控制是否存在薄弱环节等。发现异常的，应 当及时向审计委员会汇报； (六) 审计工作应当涵盖公司经营活动中与财务报告和信息披露事务相关的所有业务环 节，包括但不限于：销货及收款、采购及付款、存货管理、固定资产管理、资金 管理、投资与融资管理、人力资源管理、信息系统管理和信息披露事务管理等， 审计部可以根据公司所处行业及生产经营特点，对上述业务环节进行调整。 第十六条 审计部还具有以下职权： (一) 对公司财务计划、财务预算执行情况和决算情况，与财务收支相关的经费活动及 公司经济效益，财务管理内控执行情况，公司资金和财产管理情况，专项资金的 提取、使用情况进行内部审计 ...

Core Viewpoint - The internal audit system of Yangzhou Huitong Technology Co., Ltd. aims to standardize internal audit work, clarify responsibilities, ensure audit quality, and enhance economic efficiency through compliance with relevant laws and regulations [1][2]. Group 1: Internal Audit Objectives and Responsibilities - The purpose of internal audit is to promote the establishment of effective internal controls, manage costs, improve management, mitigate operational risks, and increase company value [1][2]. - The internal audit department is responsible for supervising and evaluating the financial expenditures, asset quality, operational performance, and the legitimacy and effectiveness of construction projects of the company and its subsidiaries [1][3]. Group 2: Internal Audit Structure - The board of directors is responsible for the establishment and effective implementation of the internal control system, with significant internal control systems requiring board approval [2][3]. - An audit committee is established by the board, composed entirely of directors who are not senior management, with independent directors making up more than half and serving as conveners [2][3]. Group 3: Audit Committee and Internal Audit Department - The internal audit department reports to the audit committee and is responsible for checking and supervising business activities, risk management, internal controls, and financial information [2][3]. - The internal audit department must maintain independence and cannot be under the leadership of the finance department [3][4]. Group 4: Audit Procedures and Reporting - The internal audit department 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 [4][5]. - The internal audit department must submit an annual internal audit report to the board or audit committee, covering significant external investments, asset transactions, and related party transactions [4][5]. Group 5: Internal Control Evaluation and Disclosure - The internal audit department is responsible for the organization and implementation of internal control evaluations, which must include a declaration of the board's commitment to the report's authenticity [8][9]. - If significant deficiencies or risks in internal controls are identified, the board must promptly disclose this information to the Shenzhen Stock Exchange [7][8]. Group 6: Compliance and Accountability - The company establishes an incentive and restraint mechanism for the internal audit department, with the audit committee participating in the evaluation of the internal audit head [10]. - Violations of laws, regulations, or internal policies by individuals or units can lead to penalties, including legal action for severe cases [10].

Core Viewpoint - The internal audit management system of China National Freight Company aims to enhance governance and ensure high-quality development through a centralized, comprehensive, and efficient internal audit supervision system [1][2]. Group 1: Internal Audit Framework - The internal audit is defined as an independent and objective evaluation of financial activities, internal controls, risk management, and compliance with economic responsibilities [1]. - The company establishes a leadership structure for internal audit under the Party and Board of Directors, with the main responsible person being the company's top leader [2][3]. - The internal audit department is responsible for daily operations and is organized in an integrated manner, including headquarters and audit centers [3][4]. Group 2: Audit Personnel Management - The internal audit team is required to be composed of professionals with diverse backgrounds, including finance, operations, law, and information technology [4][5]. - The company supports continuous education and training for audit personnel to enhance their professional competencies [5][6]. - A mechanism for personnel mobility between the internal audit department and other functional departments is encouraged to foster talent development [4][5]. Group 3: Audit Responsibilities and Authority - The internal audit department is tasked with implementing national policies, developing audit plans, and conducting audits on financial activities and internal controls [6][7]. - The department has the authority to access necessary documents, conduct investigations, and propose corrective actions based on audit findings [7][8]. - Regular reporting to the Party and Board of Directors on audit activities and findings is mandated [8][9]. Group 4: Audit Execution and Follow-up - Internal audits can be conducted through specific projects or ongoing dynamic supervision, with a focus on key areas and risks [9][10]. - Audit projects require a structured approach, including planning, execution, and reporting, with feedback from audited units [10][11]. - A mechanism for tracking and ensuring the implementation of audit recommendations is established, holding responsible parties accountable for corrective actions [11][12]. Group 5: Accountability and Compliance - The company emphasizes accountability for non-compliance with audit processes, including potential disciplinary actions against individuals who obstruct audits [12][13]. - Internal audit personnel are protected from retaliation when performing their duties, and any violations are subject to legal consequences [14][15]. - The internal audit management system is subject to regular review and updates to ensure its effectiveness and compliance with regulations [15].

Core Viewpoint - The internal audit system of Guangdong Jiayuan Technology Co., Ltd. aims to standardize internal audit work, enhance audit quality, strengthen internal controls, and mitigate company risks [1][3]. Group 1: Internal Audit Structure - The company must establish an internal audit institution responsible for supervising business activities, risk management, internal controls, and financial information [1][4]. - The internal audit department should maintain independence and not be under the leadership of the finance department [2][4]. - The internal audit department is accountable to the board of directors and must report directly to the audit committee [1][4]. Group 2: Responsibilities and Principles - Internal audit activities should adhere to the principles of legality, independence, objectivity, and fairness [3][4]. - The internal audit department is responsible for evaluating the effectiveness of internal controls and risk management across the company and its subsidiaries [3][6]. - The audit committee must guide and supervise the internal audit department, reviewing annual audit plans and ensuring the implementation of audit activities [6][10]. Group 3: Audit Process and Reporting - The internal audit department must conduct audits based on business processes and evaluate the design and effectiveness of internal controls related to financial reporting and information disclosure [21][22]. - Internal audit reports must be submitted to the audit committee at least quarterly, detailing the execution of audit plans and any issues discovered [11][12]. - The internal audit department is required to maintain audit documentation, including audit plans, reports, and evidence collected during audits [44][45]. Group 4: Compliance and Enforcement - The internal audit department has the authority to investigate and address violations of financial regulations and internal controls [10][12]. - The company must ensure that all departments cooperate with the internal audit department and that any obstruction of audit activities is addressed [10][12]. - Violations of the internal audit system may result in administrative or economic penalties, and serious offenses may be referred to judicial authorities [48][49].