Core Viewpoint - The internal audit system of Yongyou Automotive Information Technology (Shanghai) Co., Ltd. is established to standardize internal audit work, ensure quality, prevent and control risks, and protect the rights of the company and its investors [1]. Group 1: Internal Audit Definition and Objectives - Internal audit refers to the evaluation and supervision of the effectiveness of internal controls and risk management, the authenticity and completeness of financial information, and the efficiency and effectiveness of business activities [1]. - The objectives of internal control include compliance with laws and regulations, improving operational efficiency, safeguarding assets, and ensuring accurate and fair information disclosure [1]. Group 2: Responsibilities and Structure of Internal Audit - The Board of Directors is responsible for establishing and effectively implementing the internal control system and ensuring the accuracy and completeness of related disclosures [2]. - The company has established an audit department as the internal audit institution, which operates independently from the finance department [2][3]. - Internal audit personnel must possess relevant professional knowledge and skills, and the audit department must have at least one qualified auditor [3]. Group 3: Duties and Authority of Internal Audit - The internal audit institution supervises business activities, risk management, internal controls, and financial information [3][4]. - The internal audit institution reports directly to the Board of Directors and must communicate with external audit units [4][5]. - The institution has the authority to review relevant documents, attend meetings, inspect compliance with internal controls, and require timely responses from relevant personnel [5]. Group 4: Audit Procedures and Reporting - The internal audit institution must develop an audit work plan based on the company's actual situation and conduct checks at least biannually on significant matters [6][7]. - An annual internal control evaluation report must be disclosed alongside the annual report, including the Board's declaration of its authenticity [6][7]. - If significant deficiencies or risks are identified, the internal audit institution must report them promptly to the audit committee [7]. Group 5: Accountability and Compliance - The company will hold accountable any individuals or units that obstruct the audit process or fail to comply with the internal audit system [8]. - Violations of the internal audit system may result in disciplinary actions or legal consequences [8].

Core Viewpoint - The internal audit management system of Shaanxi Panlong Pharmaceutical Group Co., Ltd. aims to enhance internal audit work, reduce decision-making risks, improve economic efficiency, and ensure healthy business operations in accordance with relevant laws and regulations [1][2]. Group 1: General Principles - The internal audit management system is established based on the Audit Law of the People's Republic of China and other regulatory guidelines to strengthen internal audit work [1]. - The audited entities include various departments, subsidiaries, and responsible personnel within the company [1]. Group 2: Organizational Structure and Responsibilities - The company has established an audit department as the internal audit body, responsible for supervising business activities, risk management, internal controls, and financial information [2]. - The audit department is independent and should not be under the leadership of the finance department [2]. - The audit department reports to the board of directors and is supervised by the audit committee [2]. Group 3: Scope and Authority - The audit department conducts audits on financial plans, cost plans, financial activities, major economic contracts, internal control systems, and compliance with financial regulations [4][5]. - The audit department has the authority to request necessary documents, attend relevant meetings, and propose temporary measures against violations of financial regulations [5]. Group 4: Audit Types and Methods - The main types of audits include financial audits and special audits focusing on the legality and effectiveness of economic activities [9]. - Audit methods include document review, observation, inquiry, and analytical review to gather sufficient and relevant evidence [6]. Group 5: Reporting and Evaluation - The audit department must report at least quarterly to the board or audit committee on the execution of the audit plan and any issues found [6]. - The audit committee oversees the audit department and ensures that internal control evaluations are conducted regularly [7][8]. Group 6: Confidentiality and Personnel - The audit department must maintain confidentiality and not disclose internal audit information to unauthorized parties [12]. - Audit personnel are required to possess necessary professional knowledge and adhere to ethical standards in their work [20][24].

内部审计制度 第三条 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 内部控制制度应当经董事会审议通过。公司董事会及其全体成员应当保证内部控制 相关信息披露内容的真实、准确、完整。 第二章 内部审计机构和人员 第四条 公司在董事会下设立审计委员会，全面领导公司的审计监督工作，制 定审计委员会议事规则并予以披露。审计委员会代表董事会行使经营监督权，对董 事会负责，并向董事会报告工作。审计委员会成员由 3 名以上不在上市公司担任高 级管理人员的董事组成，其中独立董事应当过半数，董事会成员中的职工代表可以 成为审计委员会成员。委员中至少有一名独立董事为会计专业人士。并由独立董事 中会计专业人士担任召集人。 亿帆医药股份有限公司 YIFAN PHARMACEUTICAL CO.,LTD. 内部审计制度 （二 O 二五年八月修订） 部审计制度 内部审计制度 第一章 总则 第一条 为加强和规范亿帆医药股份有限公司（以下简称"公司"或"本公司"） 的内部审计工作，提高内部审计工作质量，加强公司内部管理和监督，提高企业管 理水平，保护投资者的合法权益，依据《中华人民共和国审计法》《企业内部控制 基本规范》《深圳 ...

Core Points - The internal audit system of Wuxi Lihu Pressure Technology Co., Ltd. aims to enhance the quality of internal audit work and protect investors' rights [1] - The internal audit applies to all business segments related to financial reporting and information disclosure within the company and its subsidiaries [1] - The 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] Internal Audit Organization and Responsibilities - The board of directors is responsible for establishing and implementing the internal control system, which must be approved by the board [2] - An internal audit department is established to supervise the implementation of internal control systems and the authenticity of financial information [2][3] - The internal audit department must maintain independence and report to the board's audit committee [2][3] Internal Audit Procedures - The internal audit department is responsible for evaluating the integrity and effectiveness of internal control systems across various company entities [4] - Internal auditors must avoid conflicts of interest and are required to report any significant internal control deficiencies to the board [6][7] - The internal audit department must conduct audits on significant external investments, asset purchases and sales, external guarantees, and related party transactions [18][19][20] Information Disclosure - The board or its audit committee must issue an annual internal control evaluation report based on the internal audit department's findings [26] - The internal control evaluation report must include the authenticity of the evaluation, the overall situation, and any identified deficiencies [27] - The company must disclose the internal control evaluation report and any opinions from external auditors or financial advisors [14][29]

Core Points - The internal audit system of Jiangxi Guoke Military Industry Group Co., Ltd. aims to enhance the management and quality of internal audit work, clarify responsibilities, and ensure effective implementation of internal control systems to protect investors' rights [1][4]. Group 1: General Principles - The internal audit is defined as an evaluation activity conducted by the company's internal audit institution or personnel to assess the effectiveness of internal controls, risk management, and the authenticity and completeness of financial information [1][2]. - The internal audit system is established in accordance with various laws and regulations, including the Audit Law of the People's Republic of China and the Basic Norms for Internal Control of Enterprises [1][4]. Group 2: Internal Audit Organization and Personnel - The Board of Directors has an Audit Committee responsible for guiding and supervising the internal audit work, with members consisting of directors, including a majority of independent directors [3]. - The company has an Audit Department that checks the authenticity and completeness of financial information and the implementation of internal control systems, reporting directly to the Audit Committee [3][4]. Group 3: Internal Control Objectives - Internal control aims to ensure compliance with laws and regulations, improve operational efficiency, safeguard company assets, and ensure the accuracy and completeness of information disclosure [4][5]. - The Board of Directors is responsible for establishing and effectively implementing the internal control system, ensuring the authenticity and accuracy of related information disclosures [4][5]. Group 4: Responsibilities and Authority of the Audit Department - The Audit Committee guides and supervises the Audit Department, reviews the annual internal audit work plan, and coordinates with external audit entities [7][8]. - The Audit Department is responsible for implementing the internal audit work plan, evaluating the effectiveness of internal controls, and conducting audits on financial and economic activities [7][8]. Group 5: Audit Procedures - The Audit Department must notify the audited unit in writing five working days before the audit and can directly implement audits for urgent matters with the Audit Committee's approval [11][12]. - Audit personnel are required to maintain independence and objectivity, avoiding conflicts of interest with the audited units [5][6]. Group 6: Audit Documentation and Reporting - Audit evidence must be collected to support audit conclusions, including written documents, observations, and interviews [14][15]. - The Audit Department must submit an annual audit work plan and report to the Audit Committee within specified timeframes [8][9]. Group 7: Audit Archives Management - Audit archives must be established according to the Audit Law and should include all relevant documentation and reports generated during the audit process [19][20]. - The retention period for audit archives is at least 10 years, and the organization of these archives must follow specific guidelines [19][20]. Group 8: Rewards and Penalties - The company will recognize and reward internal audit personnel who demonstrate outstanding performance and contribute significantly to the company [20][21]. - Violations of the internal audit regulations may result in penalties, including disciplinary actions against the responsible personnel [20][21].