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].

山东新能泰山发电股份有限公司 第一章 总 则 第一条 为加强山东新能泰山发电股份有限公司（以下 简称公司）的内部监督与风险控制，规范内部审计工作，建 立健全"集中统一、全面覆盖、权威高效"的内部审计体制 机制，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》（审计署令第 11 号）和国资委《中央企业 内部审计管理暂行办法》（国资委令第 8 号）《关于深化中 央企业内部审计监督工作的实施意见》 （国资发监督规〔2020〕 号—主板上市公司规范运作》等有关法律法规要求，结合公 司实际情况，制定本规定。 第二条 本规定所称内部审计，是指公司内部审计机构 对本单位及所属单位财务收支、经济活动、内部控制、风险 管理等实施独立、客观的监督、评价和建议，以促进企业完 善治理、实现目标的活动。 第三条 公司应建立健全内部审计工作体系，制定内部 审计制度，明确内部审计领导体制、职责内容、人员配备、 经费保障、考核评价等，依照国家法律法规和本规定组织开 展内部审计工作，充分发挥内部审计效能。 第四条 内部审计机构与审计人员从事内部审计工作， 应严格遵守法律法规、内部审计职业规范和本规定，忠于职 守，做到独立、客观、 ...

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]

Core Viewpoint - The document outlines the internal audit system of Xinhua Du Technology Co., Ltd., emphasizing the importance of independent and objective supervision of financial activities, internal controls, and risk management to enhance corporate governance and achieve organizational goals [1][2]. Group 1: Internal Audit Objectives and Responsibilities - The internal audit aims to independently supervise and evaluate the company's financial activities, internal controls, and risk management [1]. - The audit department is responsible for assessing the completeness, rationality, and effectiveness of internal control systems across the company and its subsidiaries [10]. - The audit department must report at least quarterly to the board or audit committee on the internal audit plan execution and any issues discovered [7]. Group 2: Audit Procedures and Implementation - The audit department must prepare an annual audit work plan based on the board's requirements and the company's specific situation [16]. - Auditors are required to document audit evidence clearly and completely, ensuring its sufficiency, relevance, and reliability [13]. - The audit report must include the scope, findings, evaluations, conclusions, and recommendations, along with supporting materials [18]. Group 3: Audit Authority and Compliance - The audit department has the authority to request relevant documents and data from audited units and participate in related meetings [14]. - Audited units must comply with the audit department's decisions and recommendations [15]. - The audit department is tasked with evaluating the effectiveness of internal controls related to significant financial activities, including fundraising and asset transactions [20][10]. Group 4: Consequences of Non-Compliance - Violations of laws, regulations, or internal policies can lead to economic penalties or termination of employment for individuals involved [30][31]. - Internal auditors who engage in misconduct or fail to maintain confidentiality may face disciplinary actions [32]. Group 5: Miscellaneous Provisions - The internal audit system is subject to relevant laws and the company's articles of association, with the audit department holding the interpretation rights [34][35].

成都运达科技股份有限公司 第一章 总则 第一条 为规范成都运达科技股份有限公司（以下简称"公司" ）内部审计工作，加强公 司经营管理，提高内部审计工作质量，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》 《深圳证券交易所创业板股票上市规则》 第二条 本制度所称内部审计，是指由公司内部审计部门及内部审计人员，对公司及所 属各内部机构、子公司等单位的财务信息、业务活动、内部控制、风险管理，实施独立、客 观的监督、检查、评价，以促进公司完善治理，增加公司价值，实现经营目标的活动。 第三条 本制度适用于公司及各内部机构、控股子公司等单位的内部审计工作。 第二章 内部审计部门和审计人员 第四条 公司的内部审计部门为内审部，负责公司内部审计工作的组织与实施，对董事 会负责，向董事会下设的审计委员会报告工作。 内审部在监督检查过程中，接受审计委员会的监督指导。内审部发现相关重大问题或者 线索，应当立即向审计委员会报告。同时，审计委员会参与对内审部负责人的考核。 公司应为内审部依法依规履行职责、开展内部审计工作提供经费保障和各项安全保护措 施。 《深圳证券交易 所上市公司自律监管指引第 2 ...

Core Points - The article outlines the internal audit management regulations of Southern Power Grid Energy Co., Ltd, aiming to enhance the quality and effectiveness of internal audits [1][2][3] Group 1: General Principles - The internal audit work is defined as independent and objective supervision, evaluation, and recommendations based on national laws, regulations, and company policies [2][3] - The internal audit should adhere to principles of centralized leadership, comprehensive coverage, and authoritative efficiency [3][4] Group 2: Audit Structure and Personnel - The company establishes an audit management department responsible for centralized management and unified implementation of audit projects [4][5] - Audit personnel must possess necessary professional knowledge, skills, experience, and integrity [5][6] Group 3: Audit Responsibilities and Authority - The audit management department conducts various forms of audits, including economic responsibility audits and special audits, focusing on compliance with policies and effectiveness of operations [6][7] - The department has the authority to participate in relevant meetings, request data, and investigate issues related to audit matters [7][8] Group 4: Audit Procedures - The audit work is managed through planning, including annual audit plans that require approval from the board of directors [10][11] - Audit reports must be reviewed and verified with the audited units before final issuance [11][12] Group 5: Audit Rectification and Result Utilization - The audit management department establishes mechanisms for rectifying identified issues, with the audited units responsible for timely corrections [11][12] - Audit results and rectification status are linked to the evaluation and accountability of personnel [12][13]

Core Points - The internal audit work regulation aims to enhance the quality of internal audits, protect investors' rights, and ensure the safety and integrity of the company's assets [1] - Internal audit is defined as a systematic and standardized evaluation of risk management, internal controls, governance processes, financial information authenticity, and operational efficiency [1][2] - The regulation applies to Shanghai Construction Group Co., Ltd. and its subsidiaries, ensuring a comprehensive internal audit framework [1] Audit Organization System - The company establishes a Chief Auditor position, responsible for managing internal audit work and reporting to the board and its audit committee [5][6] - The Chief Auditor must not engage in operational or financial management roles to maintain independence [7] - The audit center is responsible for implementing internal audit plans and ensuring compliance with established regulations [8][9] Audit Responsibilities and Authority - The audit center conducts internal audits on financial management, internal control systems, and compliance with laws and regulations [18] - Regular reports are submitted to the board and audit committee, detailing audit plans and findings [18][19] - The audit center has the authority to supervise and coordinate with external audit bodies [18][19] Audit Work Procedures - The audit center must develop an annual audit plan based on the company's strategic goals and risk factors [23] - Audit projects require approval from the audit center's leadership and must follow a structured work plan [24][25] - Audit reports must be objective, clear, and based on verified evidence, with a defined process for feedback from audited units [29][30] Internal Audit Quality Control - The audit committee ensures the establishment of quality control policies for internal audits [32] - A three-tier review system is implemented to maintain audit quality throughout the process [33][34] - The company conducts both internal and external evaluations of the audit center's performance [36] Professional Ethics - Internal auditors must adhere to principles of independence, objectivity, and confidentiality [40][41] - Auditors are prohibited from accepting gifts or benefits from audited units to maintain professional integrity [41][42] - Continuous education and skill enhancement for auditors are emphasized to ensure competency [46]

第七条 公司审计与关联交易委员会根据公司董事会的授权负责指导和监督公 司内部审计工作，主要职责如下： 华林证券股份有限公司 内部审计管理规定 （2025 年 6 月） 第一章 总 则 第一条 为完善内部审计监督体系，提高内部审计工作的规范性和有效性，充分 发挥审计监督职能，华林证券股份有限公司（以下或简称"公司"或"本公司"）根 据《中华人民共和国证券法》《证券公司内部控制指引》《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》《证券公司内部审计指引》等有关 法律法规及《华林证券股份有限公司章程》（以下简称"公司章程"）的规定，制定 本规定。 第二条 本规定由公司董事会审议后签发，公司所有内部审计相关工作在本规定 范围内开展。 第三条 本规定所称内部审计，是指运用系统、规范的方法，对公司业务经营、 风险管理、内控合规实施独立、客观的监督、评价和建议，促进公司完善治理、稳健 运行和价值提升，实现公司目标。 第四条 坚持公司党委对公司审计工作的领导，强化公司党委对内部审计工作的 战略谋划、顶层设计、统筹协调和督促落实。 第五条 公司推行独立、客观、公正、廉洁的内部审计文化，建设忠诚、干净、 ...

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 控制制度的有效性、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 展的评价活动。 南京腾亚精工科技股份有限公司 内部审计制度 第一章 总则 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； 第一条 为完善公司治理结构，规范公司经营行为，提高内部审计工作质 量，防范和控制公司风险，增强信息披露的可靠性，保护投资者合法权益，依据 《中国内部审计准则第 1101 号——内部审计基本准则》《国际内部审计实务标 准》等法律、法规、规章、规范性文件以及《南京腾亚精工科技股份有限公司章 程》的有关规定，结合公司实际情况，特制定本制度。 （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、公平和及时。 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 公司董事会应当对内部控制制度的建立健全和有效实施负责，重 要的 ...