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].

General Principles - The internal audit system of Changjiang Jinggong Steel Structure Group Co., Ltd. aims to standardize internal audit work, improve quality, and protect investors' rights based on relevant laws and regulations [1][2] - The internal audit applies to all business processes related to financial reporting and information disclosure across internal departments, subsidiaries, and significant equity investees [1][2] Internal Audit Organization and Personnel - The company has established an Audit Department responsible for internal audits, which operates independently under the dual leadership of the General Manager and the Board of Directors [2][3] - The Audit Department must maintain independence and is not to be under the financial department's leadership [2][3] Responsibilities and Authority of the Internal Audit - The Audit Department is responsible for evaluating the completeness, rationality, and effectiveness of internal control systems across the company and its subsidiaries [3][4] - The department must report to the Audit Committee at least quarterly and submit an annual internal audit report [3][4] Internal Audit Procedures - The internal audit process includes determining annual audit priorities, notifying audited entities, and compiling audit reports that detail findings and recommendations [6][7] - The Audit Department must conduct checks on significant events such as fundraising, related transactions, and major financial activities [3][4][5] Evaluation of Internal Control - The Audit Department evaluates the establishment and implementation of internal control systems related to financial reporting, focusing on areas like external investments and asset transactions [7][10] - Any identified internal control deficiencies must be addressed with corrective measures and follow-up reviews [7][10] Incentives and Accountability - The company has established a mechanism for incentives and accountability for the Audit Department, ensuring performance evaluation and addressing significant issues as necessary [11]

Core Viewpoint - The company establishes a comprehensive internal audit system to enhance governance, ensure compliance, and protect investor rights through independent and objective evaluations of its operations and internal controls [1][2][3]. Group 1: Internal Audit Definition and Principles - Internal audit is defined as an independent and objective confirmation and consulting activity aimed at evaluating the appropriateness and effectiveness of the organization's business activities, internal controls, and risk management [2]. - The internal audit must adhere to principles of independence, objectivity, and fairness to ensure its work is legal, reasonable, and effective [4]. Group 2: Responsibilities and Authority of Internal Audit - The internal audit department is responsible for evaluating the completeness and effectiveness of internal control systems across the company and its subsidiaries [5]. - The department must report significant issues directly to the audit committee and is required to submit quarterly reports on audit plans and findings [5][6]. - Internal audit has the authority to request relevant documents and data from audited units and to participate in meetings related to audit matters [11]. Group 3: Internal Audit Process - The internal audit process includes planning, notifying the audited parties, conducting the audit, and reporting findings [12]. - After each audit project, the internal audit department must compile and archive relevant materials, ensuring confidentiality and compliance with legal retention periods [13]. Group 4: Information Disclosure and Evaluation - The company is required to disclose its internal control self-evaluation report and the auditor's report on the effectiveness of internal controls annually [14]. - If the auditor issues a non-unqualified opinion on internal control effectiveness, the board must provide a special explanation regarding the matter [14]. Group 5: Rewards and Penalties - Internal audit personnel who demonstrate significant contributions or identify major risks may be recommended for rewards by the internal audit institution [16]. - Conversely, violations of the internal audit regulations can lead to disciplinary actions, including recommendations for penalties or criminal prosecution if warranted [16][19].

Core Viewpoint - The company establishes a comprehensive internal audit system to enhance supervision and risk control, ensuring compliance with relevant laws and regulations while promoting effective governance and achieving corporate objectives [1][2][3]. Group 1: Internal Audit Framework - The internal audit is defined as an independent and objective evaluation of financial activities, internal controls, and risk management to improve corporate governance [1]. - The company is required to develop a robust internal audit system, including leadership structure, responsibilities, personnel allocation, funding, and performance evaluation [1][2]. - Internal audit personnel must adhere to legal regulations and professional standards, ensuring independence and objectivity in their duties [2][3]. Group 2: Organizational Leadership - The company implements a dual leadership structure for internal audit, overseen by the Party Committee and the Board of Directors, with a focus on vertical management [2][3]. - The Board of Directors is responsible for the independence and effectiveness of the internal audit, ensuring adequate resources and approving key audit documents [3][4]. - The internal audit department reports directly to the Board and is subject to oversight by the Audit Committee [3][4]. Group 3: Responsibilities and Authority - The internal audit department is tasked with implementing national policies, preparing annual audit plans, and conducting various audits, including financial and compliance audits [7][8]. - The internal audit has the authority to request necessary documents, attend relevant meetings, and investigate issues related to audit matters [8][9]. - The internal audit department must ensure that audit findings are addressed and that corrective actions are taken by the audited units [19][20]. Group 4: Audit Procedures and Quality Control - The internal audit process includes planning, executing, and reporting on audits, with a focus on obtaining reliable evidence and ensuring compliance with established standards [11][12]. - Audit reports must be comprehensive, reflecting all significant findings and providing actionable recommendations for improvement [53][54]. - The company emphasizes the importance of continuous education and training for internal audit personnel to enhance their professional capabilities [23][24]. Group 5: Accountability and Performance Evaluation - The company establishes a differentiated evaluation system for internal audit performance, ensuring that audited departments do not participate in the evaluation of the audit department [7][8]. - Internal audit personnel are subject to strict ethical standards and must report any conflicts of interest or violations of audit discipline [22][23]. - The company will reward outstanding audit performance and address any violations of audit regulations with appropriate disciplinary actions [63][64].

General Principles - The internal audit management system aims to standardize the internal audit work of Shenzhen Feiling Kesi Communication Technology Co., Ltd., ensure audit quality, clarify responsibilities of audit institutions and personnel, and enhance operational management and risk prevention capabilities [1][2] - Internal audit is defined as an independent and objective confirmation and consulting activity that evaluates the appropriateness and effectiveness of the company's economic activities, internal controls, and risk management [1][2] Scope of Application - The internal audit management system applies to the company, wholly-owned subsidiaries, controlling subsidiaries, and significant influence investees [2] Audit Organization and Personnel - The company establishes an internal audit department that maintains independence and objectivity, and is not responsible for decision-making and execution of the audited entities' business activities, internal controls, and risk management [2][3] - An audit committee is set up under the board of directors to guide and supervise the internal audit department's work [2][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 [3][4] - It must audit the legality, compliance, authenticity, and completeness of accounting and economic data, including financial reports and performance forecasts [3][4] - The department is required to report to the audit committee at least quarterly and submit an annual audit work plan and report [4] Basic Conditions for Audit Personnel - Audit personnel must possess necessary knowledge and business capabilities, adhere to professional ethics, maintain independence and objectivity, and have strong interpersonal skills [5][6] Rights of the Internal Audit Institution - The internal audit institution has the right to request necessary information from the audited entities, participate in relevant meetings, and suggest management improvements based on audit findings [6][7] Audit Implementation Requirements - The internal audit department must conduct checks on monetary funds at least quarterly, focusing on authorization procedures for large non-operating expenditures [9][10] - The audit should cover all business segments related to financial reporting and information disclosure [10][11] Internal Control Evaluation - The internal audit department must evaluate the effectiveness of internal controls annually and submit a report to the audit committee [11][12] Audit Reporting - The internal audit institution must issue audit reports that are objective, complete, and clear, including audit findings and recommendations [10][11] Supervision and Management - The internal audit department should establish an incentive and restraint mechanism to evaluate and reward audit personnel based on their performance [12][13]