Core Points - The internal audit system aims to enhance internal management and audit supervision, effectively identify and control risks, and protect investors' rights while ensuring healthy business operations [2][4] - The internal audit is defined as an evaluation of the effectiveness of internal controls, risk management, and the authenticity and completeness of financial information [4][10] - The board of directors is responsible for establishing and implementing the internal control system, which must be approved by the board [4][8] Group 1: Internal Audit Structure - The company has established an audit committee under the board of directors to oversee the internal audit department and ensure compliance with regulations [3][7] - The internal audit department is responsible for conducting audits and reporting to the audit committee and the internal control management committee [3][15] - Internal auditors must possess professional knowledge and experience in accounting, auditing, and management, and maintain independence and objectivity [9][11] Group 2: Responsibilities and Procedures - The audit department is tasked with evaluating the completeness and effectiveness of internal controls and auditing financial data for legality and accuracy [15][18] - Internal audit personnel must document audit evidence clearly and maintain confidentiality, with records kept for five years [19][22] - The audit committee reviews the annual internal audit plan and ensures its implementation, while also addressing any significant issues identified during audits [14][30] Group 3: Compliance and Reporting - The company must disclose the internal control self-evaluation report and the auditor's report alongside the annual report [36][38] - Any violations of the internal audit system can lead to administrative penalties or legal action against responsible individuals [18][39] - The internal audit system must align with national auditing regulations, and the internal control management committee is responsible for its interpretation and revision [40][41]

Core Points - The internal audit management system aims to enhance internal management and control, ensuring compliance and legality of management actions, providing reliable information for decision-making, and protecting investors' rights [2][3] - The internal audit system is established based on relevant laws and regulations, including the Audit Law of the People's Republic of China and the Shanghai Stock Exchange's self-regulatory guidelines for listed companies [2][3] - The internal audit is defined as an independent and objective supervisory and evaluation activity that promotes the achievement of the company's operational goals [2][3] Internal Audit Structure and Responsibilities - The company establishes an internal audit institution responsible to the board of directors, with dedicated internal audit personnel assigned based on the company's development needs [3][4] - The internal audit institution supervises business activities, risk management, internal controls, and financial information, reporting significant issues directly to the audit committee [3][4] - Internal audit personnel must possess relevant professional knowledge and business capabilities, ensuring independence from the financial department [3][4] Audit Work Duties - The internal audit institution is responsible for evaluating the completeness and effectiveness of internal control systems across the company and its subsidiaries [4][5] - It conducts audits on the legality, compliance, and authenticity of financial documents and economic activities, including financial reports and performance forecasts [4][5] - The internal audit institution must report to the audit committee at least quarterly, detailing the execution of the audit plan and any issues discovered [4][5] Audit Process and Requirements - The internal audit institution must draft an annual audit work plan for approval by the audit committee, ensuring compliance with established procedures [8][9] - Audits typically require prior notification, with specific procedures for conducting audits and documenting findings [8][9] - Internal audit personnel must maintain independence and objectivity, refraining from involvement in decision-making processes of the audited units [9][10] Accountability and Compliance - The company emphasizes the importance of cooperation from all internal departments with the internal audit process [9][10] - Any obstruction or non-compliance by audited units may lead to corrective actions and potential disciplinary measures [10][11] - The internal audit management system is subject to periodic review and modification based on the company's evolving needs and regulatory requirements [11]

宁波精达成形装备股份有限公司 内部审计制度 宁波精达成形装备股份有限公司 内部审计制度 第一章 总则 第一条 为了实现宁波精达成形装备股份有限公司（以下简称"公司"）内 部审计的制度化和规范化，提高内部审计的工作质量，根据《中华人民共和国审计法》 《中华人民共和国国家审计准则》《企业内部控制基本规范》《上海证券交易所股 票上市规则》等有关法律法规及《宁波精达成形装备股份有限公司章程》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公司内部审计机构或人员，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、行政法规、部门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 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。 第五条 公司董事会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 ...

Group 1 - The company aims to strengthen and standardize its internal audit work to protect shareholders' rights and improve audit quality [1][2] - Internal audit is defined as an evaluation activity conducted by internal personnel to assess the effectiveness of internal controls and risk management, as well as the authenticity and completeness 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][3] Group 2 - The audit committee, composed of at least three directors with a majority being independent directors, oversees the internal audit department and ensures its independence from the finance department [2][3][6] - The internal audit department is tasked with evaluating the integrity and effectiveness of internal controls across the company and its subsidiaries [3][12] - The audit committee is responsible for reviewing the annual internal audit plan and reporting on the progress and quality of the internal audit work [3][4] Group 3 - The internal audit department must conduct checks on high-risk investments and significant transactions, reporting any violations or irregularities to the audit committee [4][11] - The internal audit department is required to assess the internal control systems related to financial reporting and information disclosure, focusing on areas such as large non-operating fund transactions and related party transactions [8][10] - The company must disclose any significant internal control deficiencies or risks identified during audits to the Shanghai Stock Exchange [13][15] Group 4 - The internal audit department is mandated to conduct audits on the use of raised funds, ensuring compliance with established plans and regulations [11][12] - The company is required to maintain a robust internal control system, with performance evaluations linked to the effectiveness of these controls [16][40] - The internal audit department must establish a system for audit documentation and maintain records for at least five years [13][36]

Core Viewpoint - The company has established a comprehensive internal audit system to enhance management, control risks, and promote healthy business development in accordance with relevant laws and regulations [1][2][4]. Group 1: Internal Audit Structure - The company has an independent internal audit institution that operates under the leadership of the board of directors and reports to the audit committee [1][2]. - Internal audit personnel must possess relevant professional knowledge and skills in auditing, accounting, economic management, and engineering technology [2][4]. - The internal audit department is responsible for supervising the implementation of internal control systems, checking financial accounts, and evaluating significant economic activities [2][4]. Group 2: Audit Responsibilities - The internal audit includes monitoring the legality and authenticity of the company's assets, liabilities, and operational results [2][4]. - The internal audit department is tasked with ensuring compliance with national financial regulations and improving the company's internal control systems [2][4]. - The department must report any significant issues directly to the audit committee [1][2]. Group 3: Audit Process and Reporting - Internal audit reports must be objective, timely, and provide constructive suggestions for improving operational management and economic efficiency [6][7]. - The audit process includes gathering evidence, documenting findings, and submitting reports to the audit committee for review [6][7]. - Special audits can be initiated based on specific circumstances and must follow established procedures [6][7].

General Principles - The internal audit system aims to enhance corporate governance, standardize business operations, improve audit quality, mitigate risks, and ensure reliable information disclosure to protect investors' rights [1][2] - Internal audit refers to evaluations conducted by internal personnel on the effectiveness of internal controls, the authenticity and completeness of financial information, and the efficiency of business activities [1] Internal Audit Organization and Personnel - The company establishes a dedicated internal audit institution under the board of directors, which operates independently and reports to the audit committee [2][3] - Internal audit personnel must possess relevant professional knowledge in auditing, accounting, financial management, and related laws and regulations [3] Responsibilities and Authority of Internal Audit - The internal audit institution is responsible for evaluating the completeness and effectiveness of internal control systems across all internal departments and subsidiaries [4] - It must audit the legality, compliance, authenticity, and completeness of financial data and economic activities, including financial reports and performance forecasts [4] - The institution should assist in establishing anti-fraud mechanisms and report significant issues to the audit committee [4][5] Internal Audit Workflow - The internal audit process includes determining annual audit priorities, notifying audited entities, and collecting sufficient evidence to form audit conclusions [9][10] - Internal audit reports must be submitted to the audit committee at least quarterly, detailing the execution of the audit plan and any issues discovered [5][10] Information Disclosure - The internal audit institution is responsible for evaluating the management of information disclosure, ensuring compliance with regulations, and maintaining confidentiality of undisclosed significant information [9][13] - The company must disclose the annual internal control evaluation report alongside its annual report, including the auditor's verification opinion [14][15]

Core Viewpoint - The internal audit system of Suzhou Guangge Technology Co., Ltd. aims to enhance the quality of internal audits, protect investors' rights, and promote sustainable development of the company [1]. Group 1: Internal Audit Definition and Scope - 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]. - The internal audit system applies to the company and its wholly-owned and controlling subsidiaries [1]. Group 2: Internal Audit Department Structure and Responsibilities - The company has established an internal audit department responsible for organizing and implementing internal audit work, reporting to the board of directors and the audit committee [2]. - The internal audit department must maintain independence and cannot be under the leadership of the finance department [2]. - Internal audit personnel must possess the necessary professional capabilities and adhere to relevant laws, regulations, and professional standards [2][3]. Group 3: Audit Procedures and Implementation - The internal audit department conducts audits primarily through on-site methods, with annual audit plans submitted for approval by the audit committee [4]. - Audits must be conducted with a focus on obtaining sufficient, relevant, and reliable evidence to support audit conclusions and recommendations [6]. - The internal audit department is required to submit internal audit reports to the audit committee at least semi-annually and annually [5]. Group 4: Focus Areas of Internal Audits - The internal audit department is tasked with evaluating the completeness and effectiveness of internal control systems, financial data legality, compliance, and authenticity [5][7]. - Key areas of focus include significant non-recurring transactions, external investments, asset purchases and sales, external guarantees, related party transactions, and the use of raised funds [8][9][10][11]. Group 5: Reporting and Accountability - The internal audit department must report any significant internal control deficiencies or risks to the board of directors or audit committee promptly [8]. - The board of directors is responsible for assessing the effectiveness of internal controls based on the internal audit reports and must disclose any significant deficiencies to the Shanghai Stock Exchange [8]. Group 6: Compliance and Ethics - Internal audit personnel are protected by law and must not face retaliation for performing their duties [4]. - The company is committed to ensuring that internal audit personnel can perform their responsibilities without interference and that any violations of laws or internal regulations are reported and addressed [12][13].

明阳智慧能源集团股份公司 第一章 总则 第一条 为了规范明阳智慧能源集团股份公司（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，依据有关法律法规、上海证 券交易所的相关规定以及《明阳智慧能源集团股份公司章程》（以下简称《公司 章程》），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真实、准确、完整和公平。 第二章 一般规定 第四条 公司在董事会下设立审计委员会，行使《公司法》规定的监事会的 职权。审计委员会成员由不在公司担任高级管理人员的董事组成，其中独立董事 应过半数并担任召集人，且至少应有一名独立董事为会计专业人士。董事会成员 中的职工代表可以成为审计委员会成员。 审计委员会召集人应当由独立董事中的会计专业人士 ...

General Principles - The internal audit system of Angel Yeast Co., Ltd. aims to enhance and standardize internal audit work, improve audit quality, strengthen risk management, protect the interests of the company and its shareholders, and promote sustainable development [1][2] - Internal audit is defined as the supervision, evaluation, and recommendations regarding financial expenditures, economic activities, data asset management, internal control, risk management, and performance management [1][2] Internal Audit Organization and Personnel - The internal audit work is organized under the leadership of the company's Party Committee and Board of Directors [2] - The Audit and Risk Committee of the Board is responsible for guiding and supervising internal audit work [2] - The audit team operates independently and is funded through the company's financial budget [2][3] - Internal auditors must possess relevant professional knowledge and experience, and the company should support their continuous training and development [2][3] Internal Audit Responsibilities and Authority - The internal audit team is responsible for establishing a comprehensive internal audit system and auditing the execution of strategic decisions, financial activities, and compliance with regulations [3][4] - The audit team has the authority to request relevant documents, attend meetings, and conduct on-site inspections [3][4] Internal Audit Methods and Procedures - The audit team should incorporate research-based auditing concepts throughout the audit process and utilize modern technologies to enhance audit quality and efficiency [4][5] - An annual audit plan should be developed based on the company's goals and key work areas, covering significant risk areas [4][5] Audit Rectification and Result Utilization - The audited units are responsible for rectifying issues identified in the audit, with their main leaders being the first responsible persons for rectification [6][7] - The audit team will track the rectification progress and establish a rectification ledger to ensure compliance [6][7] Accountability - The company will require corrective actions from audited units that refuse to cooperate with the audit or fail to rectify identified issues [7][8] - Internal auditors who violate regulations or fail to identify significant issues may face disciplinary actions or legal consequences [8][9]

Core Points - The internal audit system of Shanghai Yachuang Electronics Group Co., Ltd. aims to enhance the quality of internal audit work and protect investors' rights [2][3] - The internal audit applies to all business processes related to financial reporting and information disclosure within the company and its subsidiaries [2][3] - The board of directors is responsible for establishing and implementing the internal control system, ensuring the accuracy and completeness of related disclosures [3][4] Internal Audit Organization and Responsibilities - The company has established an audit department that operates independently under the guidance of the board's audit committee [6][7] - The audit department is responsible for evaluating the effectiveness of internal controls, the authenticity of financial information, and compliance with laws and regulations [7][8] - Internal auditors must possess necessary auditing knowledge and relevant experience, and the audit department must maintain independence from the finance department [11][12] Implementation of Internal Control Evaluation - The audit department is tasked with organizing and implementing internal control evaluations, which include assessing the integrity and effectiveness of internal control systems related to financial reporting [17][18] - The board must review and approve the internal control evaluation report, which is also subject to verification by external advisors [17][18] - Any significant deficiencies or risks identified during audits must be reported to the board promptly [19] Audit of Major Transactions - The audit department must conduct timely audits of significant external investments, asset purchases and sales, guarantees, and related party transactions [21][22] - Audits should focus on compliance with approval procedures, contract execution, and the financial health of involved parties [22][23] - The department must also audit the use of raised funds to ensure compliance with investment plans and prevent misuse [25][26] Information Disclosure Management - The audit department evaluates the establishment and implementation of information disclosure management systems, ensuring compliance with relevant regulations [27][28] - The board must issue an annual self-evaluation report on internal controls based on the audit department's findings [29][30] - The company is required to disclose the internal control evaluation report alongside its annual report [30][31]