Core Points - The internal audit regulations of Jiasitang Pharmaceutical Co., Ltd. aim to enhance the quality of internal audit work and ensure compliance with relevant laws and regulations [1][2] - The internal audit department is responsible for independent supervision, evaluation, and recommendations regarding the company's operations, financial management, risk management, and internal controls [1][4] Group 1: General Principles - The internal audit work is guided by Xi Jinping's thoughts on socialism with Chinese characteristics and focuses on economic supervision, financial legality, and effectiveness [1][2] - The internal audit department must maintain integrity, objectivity, and independence while avoiding conflicts of interest [2][3] Group 2: Internal Audit Structure - The company has established an internal audit department that reports directly to the board of directors and the audit committee [2][3] - The board of directors is responsible for approving the basic audit system and the annual audit project plan [3][4] Group 3: Responsibilities and Authority - The internal audit department is tasked with auditing the economic responsibilities of management, compliance with national policies, financial management, and internal controls [4][5] - The department has the authority to inspect relevant documents, attend meetings, and report significant issues to the board and the party committee [5][6] Group 4: Audit Types and Procedures - Internal audit activities include economic responsibility audits, routine audits, special audits, and audit research [6][7] - The internal audit department must ensure comprehensive coverage of subsidiaries and adhere to a risk-oriented approach in planning audits [7][8] Group 5: Management and Quality Control - The internal audit department is responsible for managing audit quality and ensuring compliance with established standards [9][10] - The department must not outsource its core functions but may engage third parties for specific audit tasks under supervision [9][10] Group 6: Utilization of Audit Results - The company should establish mechanisms for addressing audit findings and ensuring accountability for corrective actions [10][11] - Audit results are to be used as a reference for evaluating management performance and making personnel decisions [10][11] Group 7: Assessment and Accountability - The company will implement an incentive and accountability mechanism for the internal audit department and its personnel [11][12] - Internal audit personnel may be held accountable for failing to comply with regulations or for misconduct [11][12]

Core Viewpoint - The document outlines the internal audit system of Hubei Ping An Electric Technology Co., Ltd., emphasizing the importance of independent and objective supervision, evaluation, and consultation activities to enhance operational efficiency and achieve corporate development goals [1][2]. Group 1: Internal Audit Structure and Responsibilities - The company has established an Audit Department responsible for internal auditing, reporting directly to the Board of Directors and the Audit Committee [4][5]. - The Audit Department includes an Internal Control Office, Legal Office, and Listing Office to handle daily operations [5]. - Internal audit personnel must possess relevant qualifications, knowledge of laws and regulations, and experience in auditing and internal control [7][8]. Group 2: Audit Work and Reporting - Internal audit work includes compliance audits, risk audits, performance audits, and audits of economic responsibilities of leadership [4][5]. - The Audit Department is required to report at least quarterly to the Board or Audit Committee on audit plans and findings [6][7]. - The Audit Committee oversees the Audit Department's work and ensures compliance with internal control standards [10][11]. Group 3: Quality Control and Fraud Prevention - The company implements quality control measures for internal audits, including self-assessment and external evaluations [10][11]. - The Audit Department is responsible for preventing, detecting, and reporting fraud, ensuring that audit personnel maintain professional skepticism [15][16]. - Audit findings related to fraud must be reported to appropriate management levels for further investigation [16][17]. Group 4: Documentation and Compliance - The Audit Department must maintain comprehensive documentation of audit processes, including reports and working papers, for a minimum of 10 years [20][21]. - The internal audit system must comply with national laws and regulations, and any discrepancies will defer to these legal standards [22].

内部审计管理办法 第一章 总 则 第一条 为了加强和规范内部审计工作，建立健全内部审计制度，提升内 部审计工作质量，充分发挥内部审计作用，根据《中华人民共和国审计法》《审 计署关于内部审计的规定》以及《上市公司治理准则》等相关法律、法规，制 定本办法。 第二条 本办法所称内部审计，是指公司内部审计小组依照国家有关法律 法规和本办法的规定，对公司内部控制和风险管理的有效性、财务信息的真实 性、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。 第三条本办法适用于股份公司及其所属子公司。 第二章 内部审计机构及审计人员 第四条 公司董事会下设审计委员会，审计委员会主要负责批准内部审计 基本制度、年度审计项目计划，监督内部审计工作质量和检查审计结果落实等 事项。 第五条 综合管理部在董事会审计委员会的领导下，召集有关专业人员组 成内部审计小组对公司和子公司进行审计。 审计小组根据工作需要，可聘请社会中介机构具有相关专业知识的人员参 与审计事项。 第六条 内部审计人员应具备与其所从事的审计工作相应的专业技能，熟 悉公司经营活动和内部控制程序，并不断通过后续教育保持和提高专业胜任能 力。 第七条 内部审计人员应当遵循 ...

Core Viewpoint - The internal audit management system of Shanghai Qifan Cable Co., Ltd. aims to standardize internal audit work, clarify the responsibilities of the internal audit organization and personnel, and enhance internal control, operational management, and economic efficiency [3][4]. Group 1: General Principles - The internal audit is defined as an evaluation activity conducted by the company's internal organization or personnel to assess the effectiveness of internal control and risk management, the authenticity and completeness of financial information, and the efficiency and effectiveness of operational activities [3]. - The internal audit system is established to provide reasonable assurance regarding compliance with laws and regulations, improve operational efficiency, safeguard company assets, and ensure the accuracy and completeness of information disclosure [3]. Group 2: Internal Audit Organization and Personnel - The company will establish an audit committee under the board of directors to guide and supervise the internal audit department, with all members being directors, and an independent director with accounting expertise serving as the convener [4]. - The internal audit department will maintain independence and will not be under the leadership of the financial management department [4][5]. - Internal audit personnel must possess political qualities, professional titles, knowledge, experience, and effective communication skills to ensure the effective execution of internal audit tasks [5]. Group 3: Internal Audit Objectives and Scope - The overall objective of internal audit is to maintain the safety and integrity of company assets and ensure the legality and compliance of financial operations [4]. - The scope of internal audit includes all subsidiaries, branches, functional departments, and other established institutions of the company, focusing on the authenticity, legality, and effectiveness of financial reports and related documents [7]. Group 4: Responsibilities of Internal Audit Institution - The internal audit institution is responsible for formulating annual and specific audit plans, which must be approved by the board of directors' audit committee [8]. - The internal audit institution will conduct audits on the legality, compliance, authenticity, and completeness of accounting materials and other economic data of the company and its subsidiaries [8][9]. Group 5: Audit Procedures and Reporting - The internal audit institution must submit an annual internal audit work report to the audit committee within two months after the end of each accounting year [14]. - Audit reports must be objective, accurate, clear, complete, and constructive, detailing the audit purpose, scope, findings, conclusions, and recommendations [34][35]. Group 6: Compliance and Penalties - The internal audit institution can propose corrective measures and deadlines for any identified deficiencies in internal controls and monitor the implementation of these measures [22]. - Any violations of the internal audit regulations by the audited units may lead to penalties, including legal actions against responsible personnel if necessary [27][28].

内部审计制度 品茗科技股份有限公司 第一章 总则 第一条 为进一步规范品茗科技股份有限公司（以下简称"公司"）的内部审 计工作，明确内部审计机构和人员的职责，提高内部审计工作质量，促进经营管 理，提高经济效益，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》等法律、法规、规范性文件及《品茗科技股份有 限公司》（以下简称"《公司章程》"）的有关规定，制定本制度。 第二条 本制度所称内部审计，是指由公司内部审计机构及人员，依据国家 有关法律、法规、财务会计制度和公司内部管理规定，对公司内部控制和风险管 理的适当性和有效性、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，是指由公司董事会、经理层和全体员工实施 的、为了保证公司战略目标的实现，而对公司战略制定和经营活动中存在的风险 予以管理的相关制度安排。 第四条 内部审计机构和人员在公司董事会的领导下，独立、客观地行使职 权，对董事会负责，不受其他部门或者个人的干涉。 公司各内部机构或者职能部门、控股子公司应当配合内部审计机构依法履行 职责，不得妨碍内部审计机构的工作。 第 ...

Core Viewpoint - The internal audit system of Jiangsu Rongtai Industrial Co., Ltd. is designed to enhance and standardize internal audit work, clarify responsibilities and powers, and ensure effective internal control and compliance with laws and regulations [1][2]. Group 1: General Principles - The internal audit system applies to all internal departments, holding subsidiaries, and significant equity investees of the company [1]. - The system is established based on relevant laws, regulations, and standards, including the Audit Law of the People's Republic of China and guidelines from the China Internal Audit Association [1]. Group 2: Internal Audit Leadership Mechanism - The internal audit department is accountable to the company's board of directors, which is responsible for reviewing the basic internal audit system, audit plans, and significant audit reports [2]. - The internal audit department must report major issues or clues directly to the audit committee [2]. Group 3: Internal Audit Department and Personnel - The company establishes an internal audit department according to legal requirements and ensures the department is adequately staffed with qualified personnel [2]. - Internal audit personnel must adhere to legal regulations and professional ethics, maintaining independence and objectivity [2][3]. Group 4: Internal Audit Authority - The internal audit department is granted unrestricted access to any audited unit's documents, records, and personnel as necessary for audit purposes [3][4]. - The department can require audited units to submit regular progress reports on corrective actions taken [3]. Group 5: Internal Audit Procedures - The internal audit department prepares an annual audit plan based on risk assessments and management needs, which must be approved by the board of directors [4]. - The audit process consists of preparation, implementation, reporting, and follow-up stages, ensuring thorough documentation and evidence collection [4][5]. Group 6: Utilization of Audit Results - All internal units and subsidiaries must establish a long-term mechanism for rectifying issues identified in audits, with designated responsible persons for corrective actions [5]. - Audit results and corrective actions are incorporated into performance evaluations for management personnel [5]. Group 7: Accountability - The company will take corrective actions against audited units that fail to address identified issues, including potential disciplinary measures for responsible personnel [6][7]. - Internal audit personnel are also subject to accountability measures if they fail to identify significant issues leading to serious consequences [7]. Group 8: Miscellaneous - The internal audit system will be effective upon approval by the board of directors and will be interpreted by the board [8].

Group 1 - The second board meeting of China Shipbuilding (Handan) Special Gas Co., Ltd. was held on July 14, 2025, with all 9 directors present, and the meeting was legally convened [2][5]. - The board approved the comprehensive risk management report for 2024, emphasizing a risk-oriented approach and summarizing the risk management situation for 2024 while forecasting for 2025 [3][56]. - The board also approved the revision of the internal audit work regulations to better adapt to the company's operational needs [5]. Group 2 - The board approved a proposal to accept state-owned capital operating budget capital funds amounting to 400 million yuan through a entrusted loan from the controlling shareholder, Pairui Technology Co., Ltd. [7][19]. - The loan will have a term of 3 years with an interest rate of 0.5%, and it is intended to support the company's development of electronic specialty gas products [19][28]. - The proposal for the loan and related transactions has been reviewed and approved by the independent directors and the audit committee, and it will be submitted for shareholder meeting approval [21][34]. Group 3 - The company plans to hold its second extraordinary general meeting of shareholders on July 31, 2025, using a combination of on-site and online voting methods [38][40]. - The meeting will address the proposals that have been previously approved by the board and the supervisory board [39]. - The company aims to ensure that minority investors can participate in the voting process effectively [42].

Core Viewpoint - The internal audit system of Shenzhen Xunjiexing Technology Co., Ltd. aims to standardize internal audit work, clarify responsibilities, ensure audit quality, and enhance operational management and economic efficiency [1][2]. Group 1: General Principles - The internal audit is defined as an evaluation activity conducted by the internal audit institution to assess the effectiveness of internal controls, risk management, and the authenticity and completeness of financial information [1]. - Internal control is a series of control activities implemented by the board of directors, audit committee, senior management, and other relevant personnel to ensure compliance with laws, adherence to development strategies, operational efficiency, and the integrity of financial reporting [1]. Group 2: Audit Organization and Personnel - The board of directors is responsible for establishing and effectively implementing the internal control system, ensuring the accuracy and completeness of related information disclosures [2]. - An audit committee can be established under the board, consisting of three members, including two independent directors and one accounting professional [2]. - The audit department is responsible for supervising internal audits of financial management and internal control systems, reporting directly to the board [2][3]. Group 3: Responsibilities and Authority of the Audit Department - The audit department is tasked with evaluating the completeness and effectiveness of internal control systems across the company and its subsidiaries, auditing financial and economic data for legality and authenticity [4]. - The audit department must report to the audit committee at least quarterly, detailing the execution of the internal audit plan and any issues discovered [4][5]. - The audit department has the authority to request necessary documents, conduct investigations, and issue audit opinions or recommendations for management improvements [8]. Group 4: Audit Process and Reporting - The audit department must conduct audits following significant external investments, asset purchases, guarantees, and related transactions, focusing on compliance with approval procedures and the integrity of contracts [6][7]. - Audit findings related to internal control deficiencies must be reported to the audit committee, which will oversee the implementation of corrective measures [6][10]. - The audit department is required to maintain audit archives for at least ten years and establish confidentiality protocols for audit documents [12].

Core Points - The internal audit method of Tangshan Port Group Co., Ltd. aims to clarify the objectives, responsibilities, and authority of internal audits, ensuring quality and risk prevention in accordance with relevant laws and regulations [1][2] - The internal audit department operates under the direct leadership of the company's Party Committee and Board of Directors, reporting on its work regularly [2][3] - The audit department has comprehensive responsibilities, including the implementation of national policies, development of internal audit regulations, and conducting audits on financial activities and risk management [3][4] Group 1 - Internal audit is defined as an independent and objective evaluation of financial expenditures, economic activities, internal controls, and risk management within the company [1][2] - The audit department is responsible for creating an annual audit plan and ensuring its implementation, covering all audit subjects within a specified period [7][8] - Auditors must maintain independence and objectivity, and they are prohibited from engaging in activities that could compromise their audit responsibilities [5][6] Group 2 - The audit department has the authority to access all relevant records and materials, and to require cooperation from audited units [4][5] - Audit reports must be submitted to the company's leadership for approval, and audited units are required to respond to findings within a specified timeframe [8][9] - The audit department is responsible for tracking the implementation of audit recommendations and ensuring compliance with corrective actions [9][10] Group 3 - Violations of the internal audit regulations by audited units can result in penalties, including refusal to cooperate or providing false information [10][11] - Internal auditors are also subject to disciplinary actions for failing to adhere to professional standards or for misconduct [11][12] - The internal audit method is subject to interpretation by the audit department and requires approval from the Board of Directors for implementation [12]

Core Viewpoint - The internal audit system of Hangzhou Jinghua Microelectronics Co., Ltd. aims to enhance and standardize internal audit work, improve audit quality, and protect investors' rights by adhering to relevant laws and regulations [1][2]. Group 1: Internal Audit Objectives - The internal audit is defined as an evaluation activity conducted by the internal audit department to assess the effectiveness of internal controls, risk management, and the authenticity and completeness of financial information [1][2]. - The internal control aims to ensure compliance with laws, improve operational efficiency, safeguard company assets, and ensure accurate and fair information disclosure [1][2]. Group 2: Internal Audit Structure and Personnel - The internal audit department (Internal Audit Department) is responsible for supervising business activities, risk management, internal controls, and financial information, reporting directly to the board of directors and the audit committee [2][3]. - The internal audit personnel must have backgrounds in auditing, accounting, economic law, or management, and the department should maintain independence from the finance department [2][3]. Group 3: Responsibilities and Authority - The audit committee supervises and evaluates the internal audit work, guiding the establishment and implementation of the internal audit system [3][4]. - The internal audit department is responsible for examining the integrity and effectiveness of internal control systems across all operational areas, including financial reporting and information disclosure [4][5]. Group 4: Audit Procedures - The internal audit department must develop an annual audit plan based on the company's specific situation and determine audit project priorities [6][7]. - After completing the audit, the internal audit department must compile a report and follow up on the implementation of audit recommendations [8][9]. Group 5: Internal Control Evaluation and Disclosure - The internal audit department is responsible for evaluating the effectiveness of internal controls and must report any significant deficiencies or risks to the audit committee [10][11]. - The company must disclose the internal control evaluation report alongside its annual report, including the auditor's opinion on the effectiveness of internal controls [10][11]. Group 6: Supervision and Management - The company should incorporate the effectiveness of the internal control system into performance evaluations for departments and subsidiaries, establishing accountability mechanisms for violations [12][13]. - Violations of the internal audit system by the internal audit personnel may lead to disciplinary actions or legal consequences [12][13].