Core Points - The article outlines the rules and responsibilities of the Audit Committee of Shenyang Chemical Co., Ltd, emphasizing the importance of internal control and effective supervision of the management team [2][3][4] Group 1: General Provisions - The Audit Committee is established to enhance the decision-making function of the board and ensure effective supervision of the management [2] - The committee is responsible for communication, supervision, and verification of internal and external audits, reporting directly to the board [2][3] - The company must provide necessary resources and support for the Audit Committee to perform its duties effectively [4] Group 2: Composition of the Committee - The Audit Committee consists of five members, including three independent directors, with an accounting professional serving as the chairperson [4] - Members must possess relevant professional knowledge and experience, ensuring they can effectively supervise and evaluate audit work [4][5] - The term of the Audit Committee aligns with that of the board, with independent directors limited to a maximum of six consecutive years [5] Group 3: Responsibilities and Authority - The committee's main responsibilities include evaluating compliance with laws and regulations, overseeing financial reporting, and guiding risk management and internal control systems [6][7] - It is tasked with reviewing financial reports, auditing plans, and ensuring effective communication between internal and external auditors [6][7][8] - The committee has the authority to propose the hiring or dismissal of external auditors and to report significant issues to the board [7][8] Group 4: Meeting Procedures - The Audit Committee must meet at least quarterly, with additional meetings called as necessary [26] - Meetings require the presence of at least two-thirds of the members to be valid [26] - The committee is responsible for maintaining accurate records of meetings and decisions made [34][36] Group 5: Reporting and Accountability - The Audit Committee must report its activities and findings to the board, including any significant issues or risks identified [12][21] - It has the authority to initiate investigations into financial misconduct and to recommend corrective actions [12][21] - The committee can also call for a temporary shareholders' meeting if necessary [23][24]

浙江钱江摩托股份有限公司 内部审计工作制度 目的 为规范浙江钱江摩托股份有限公司（以下简称"股份公司"或"公司"）的 内部审计工作，明确内部审计的职责和权限，充分发挥内部审计工作在公司经 营管理中的作用，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》《浙江省人民政府关于进一步加强内部审计工作的 意见》和《公司章程》等有关规定，特制定本制度。 适用范围 本制度适用于浙江钱江摩托股份有限公司、分公司和全资子公司，控股子 公司据此制定制度并通过内部决策程序审批后执行，参股公司可参照执行。 术语和定义 本制度所称"内部审计"，是指公司内部采用系统、规范和科学的审计方 法，对股份公司及所属单位财务收支、经济活动、内部控制、风险管理实施独 立、客观的监督、评价和建议，以促进单位完善治理、实现目标的活动。 职责 审计委员会 施； 发现的重大问题； 系。 审计部 策和股份公司章程、规章、制度，独立行使内部审计监督权；制定公司年度内 部审计计划，向审计委员会及管理层报告年度工作计划，并负责实施； - 1 - 项目审计和监督检查等，对本公司及所属单位经营管理中重大事项进行调查； 价，对审计决定 ...

电光防爆科技股份有限公司 内部审计制度 电光防爆科技股份有限公司 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 华人民共和国审计法》 《审计署关于内部审计工作的规定》 《企业内部控制基本规范》 《深 圳证券交易所股票上市规则》 《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》等相关法律、法规、规范性文件和《电光防爆科技股份有 限公司章程》 （以下简称《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，是指内部审计部门或审计人员依据国家有 关法律法规、财务会计制度和内部管理规定，对本公司及控股子公司内部控制制 度的建立和实施；财务信息的真实性、完整性；资产质量、经营绩效、重大项目 等有关经济活动的真实性、合法性和效益性进行监督和评价工作。 第三条 内部审计部门应当按照国家有关规定，依照内部审计准则的要求， 认真组织做好内部审计工作，检查、评价、报告控制系统的充分性和有效性，核 实财务信息的真实性，及时发现问题，明确经济责任，纠正违规行 ...

新乡市瑞丰新材料股份有限公司 内部审计工作制度 第一章 总 则 第一条 为了规范内部审计工作，明确内部审计机构和人员的职责，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，进一步促进公司的 自我完善和发展，实现内部审计工作的制度化和规范化，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》等其他相关法律法规等公司股票上市 的交易所相关规则，结合公司实际，特制定本制度。 第二条 本制度所称之"内部审计"指公司内部审计机构或内部审计人员，依 据国家有关法律法规和本制度的规定，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 内部审计机构和内部审计人员在董事会的领导下，独立、客观地行使 职权，对董事会负责，向审计委员会报告工作。 内部审计部门应当保持独立性，不得置于财务部门的领导之下，或者与财务部 门合署办公。 第二章 内部审计机构和内部审计人员 第四条 公司设立审计部，根据业务规模等工作需要配置一定数量且不少于三 人的内部审计人员。内部审计部门的负责人必须专职，由审计委员会提名，董事会 任免。 第五条 内部审计人员应 ...

上海硅产业集团股份有限公司内部审计制度 上海硅产业集团股份有限公司 内部审计制度 第一章 总则 第一条 为进一步规范上海硅产业集团股份有限公司（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《公司法》 《证券法》《审计法》《审计署关于内部审计工作的规定》《企业内部控制基本规 范》《上市公司治理准则》《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》等有关法律、法规和其他规范性文件以及《上海硅产业集团股份 有限公司章程》的规定,并结合公司实际情况制定本制度。 第二条 本制度适用于公司各内部机构的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内部审计工作。 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： （ ...

胜宏科技（惠州）股份有限公司 内部审计制度 胜宏科技（惠州）股份有限公司 本制度所称被审计对象，指公司各部门、全资及控股子公司及相关责任人员。 第三条 本制度所称内部控制，是指公司董事会、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证的过程： （一）遵守国家法律、法规、规章及其他相关规定； （四）确保公司信息披露的真实、准确、完整和公平。 第二章 内部审计机构和人员 第四条 审计委员会下设内部审计部作为公司的内部审计机构，对公司的业务 活动、风险管理、内部控制、财务信息等事项进行监督检查。内部审计机构对董事 会负责，向审计委员会报告工作。 审计委员会在指导和监督内部审计机构工作时，应当履行下列主要职责： -1- 胜宏科技（惠州）股份有限公司 内部审计制度 内部审计制度 （一）指导和监督内部审计制度的建立和实施； 第一章 总则 第一条 为了规范胜宏科技（惠州）股份有限公司（以下简称"公司"）内部审 计工作，提高审计工作质量，增强公司自我约束，防范和控制公司经营风险，根据 《中华人民共和国审计法》《内部审计基本准则》《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》 ...

第一条 为完善苏州苏试试验集团股份有限公司（以下简称"公司"）法人 治理结构，充分发挥董事会的职能作用，做到事前审计、专业审计，确保董事会 对经理层的有效监督，根据《中华人民共和国公司法》 苏州苏试试验集团股份有限公司 董事会审计委员会工作规则 第一章 总 则 （以下简称"《公司法》"）、 《苏州苏试试验集团股份有限公司章程》 （下称"《公司章程》"）及其他有关规定， 公司特设立董事会审计委员会（下称"审计委员会"），并制定本工作规则。 第二条 审计委员会是董事会下设的专门工作机构，对董事会负责，根据《公 司章程》和董事会议事规则等的规定对公司审计、内控体系等方面监督并提供专 业咨询意见。 第二章 人员组成 第三条 审计委员会成员由三名董事组成，其中独立董事应过半数，独立董 事中至少有一名为专业会计人士。审计委员会成员应当为不在公司担任高级管理 人员的董事。 第四条 审计委员会委员由董事长、二分之一以上独立董事或者全体董事的 三分之一以上提名，并由董事会选举产生。 选举委员的提案获得通过后，新任委员在董事会会议结束后立即就任。 第五条 审计委员会设主任委员一名，由独立董事委员（需为会计专业人士） 担任，负责主 ...

Core Viewpoint - The article highlights the importance of internal audit systems in promoting the healthy development of private enterprises in Ningbo, emphasizing the integration of policy support, digital technology, and best practices to enhance governance and risk management [1][2][28]. Group 1: Policy and Government Support - The Ningbo government prioritizes the establishment of internal audit systems as a key component for improving risk management and corporate governance in private enterprises [3][28]. - A combination of policies, including financial incentives and recognition awards, is employed to encourage private enterprises to develop internal audit systems [4][5]. - The number of participating enterprises in internal audit evaluations has increased nearly threefold from 2020 to 2023, indicating a growing recognition of internal audit as a standard for excellence [6]. Group 2: Association's Role - The Ningbo Internal Audit Association plays a crucial role in facilitating the development of internal audit systems by providing professional guidance and fostering resource sharing among enterprises [8][9]. - In 2023, the association provided consulting services to 87 private enterprises, addressing over 200 specific issues related to internal audit system construction [11]. - The association has organized numerous exchange activities, with participation from over a thousand enterprises, promoting a culture of mutual learning [12]. Group 3: Best Practices from Leading Enterprises - Leading private enterprises in Ningbo have developed various effective models for internal audit system construction, serving as benchmarks for others [14][15]. - By the end of 2023, 68% of private enterprises with annual revenues exceeding 500 million yuan have established dedicated internal audit departments, a 40% increase from three years ago [16]. - The shift from traditional financial auditing to value-added auditing is a common trend among leading enterprises, enhancing their operational efficiency and risk management [18]. Group 4: Digital Transformation in Auditing - Ningbo is actively promoting the integration of digital technologies, such as big data and artificial intelligence, into internal audit practices to enhance efficiency and value creation [23][24]. - By 2023, 35% of private enterprises with annual revenues over 1 billion yuan have established dedicated digital audit systems, a fivefold increase since 2020 [24]. - The application of big data analysis has opened new avenues for internal auditing, allowing enterprises to identify cost-saving opportunities and improve customer satisfaction [25]. Group 5: Lessons and Future Directions - The Ningbo experience demonstrates the effectiveness of a supportive ecosystem involving government guidance, association facilitation, enterprise initiative, and technological support in developing internal audit systems [28][29]. - Key insights include the need for tailored strategies based on enterprise characteristics, the importance of technology in enhancing audit effectiveness, and the necessity of a robust talent development framework [29]. - The ongoing digital transformation and the increasing focus on ESG (Environmental, Social, and Governance) factors are expected to further shape the future of internal auditing in Ningbo [30].

Core Viewpoint - The internal audit system of Guangdong Chenyi Intelligent Technology Co., Ltd. aims to enhance internal management and control, standardize internal audit work, improve audit quality, and protect investors' rights [1]. Group 1: General Principles - The internal audit is defined as a systematic and standardized method to supervise and evaluate the effectiveness of internal controls, risk management, and the authenticity and completeness of financial information [1][2]. - The board of directors is responsible for establishing and implementing internal control systems, which must be approved by the board [1][2]. Group 2: Internal Audit Organization and Personnel - The board of directors establishes an audit committee composed of non-executive directors, with independent directors forming a majority [2][3]. - The internal audit department operates independently and is not under the financial department's leadership [2][3]. - Internal audit personnel must possess relevant professional knowledge and adhere to ethical standards [3][4]. Group 3: Responsibilities and Requirements of Internal Audit - The audit committee guides and supervises the internal audit department, reviews annual audit plans, and reports on audit progress and quality to the board [4][5]. - The internal audit department is responsible for evaluating the integrity and effectiveness of internal controls and auditing financial data for legality and compliance [4][5]. - Internal audit reports must be submitted at least quarterly to the board or audit committee, detailing audit findings and issues [5][6]. Group 4: Specific Implementation of Internal Audit - The internal audit process includes planning, notification, execution, reporting, and follow-up on audit findings [28][29]. - The internal audit department must conduct audits on significant transactions, including fundraising, asset purchases, and related party transactions, ensuring compliance with regulations [21][22][24][25]. Group 5: Supervision and Management - The company must establish an incentive and restraint mechanism for the internal audit department, evaluating performance and addressing non-compliance [36][37]. - Internal audit personnel are subject to disciplinary actions for obstructing audits or engaging in misconduct [37][38].

Core Points - The internal audit system of Jianghe Creation Group Co., Ltd. aims to enhance the quality of internal audits and ensure effective governance and risk management [3][6][12] - The internal audit department is responsible for supervising financial management and internal control systems, reporting directly to the audit committee [5][6][12] - The internal audit process includes planning, execution, reporting, and follow-up on audit findings, ensuring compliance with relevant laws and regulations [24][25][27] Group 1 - The internal audit is defined as an independent and objective evaluation of the company's financial activities, internal controls, and risk management [3][6] - The internal audit department has the authority to audit all company operations and access all relevant records and personnel [5][6][9] - Internal auditors are required to maintain confidentiality and adhere to professional ethics while conducting audits [20][30] Group 2 - The internal audit department must prepare an annual audit plan and report on the previous year's audit activities to the audit committee [24][27] - Audit reports must be submitted for review and approval, and any necessary corrective actions must be communicated to the audited parties [11][27] - The company has established a reward and punishment mechanism to evaluate the performance of internal auditors [31][32]