第一章 总 则 第一条 为加强奥锐特药业股份有限公司（以下简称"公司"）内部审计工作， 提高内部审计工作质量，保护投资者合法权益，依据《上海证券交易所上市公司 自律监管指引第 1 号——规范运作》《中华人民共和国审计法》等法律、法规及 中国证监会的相关规定，结合本公司内部审计工作的实际情况，制定本制度。 第二条 本制度适用于公司全资、控股子公司以及具有重大影响的参股公司所 有业务环节的内部审计工作。 第三条 本制度所称内部审计，是指由公司内部审计部门依据国家有关法律法 规和本制度的规定，开展的审计评价活动。 奥锐特药业股份有限公司 内部审计制度 第二章 内部审计组织机构及工作职责 第四条 公司设立内部审计部门，对公司业务活动、风险管理、内部控制、财 务信息等事项进行监督检查。内部审计部门对董事会负责，向董事会审计委员会 报告工作。公司董事会审计委员会负责指导和监督内部审计部门工作，内部审计 部门发现公司重大问题或线索，应当立即向董事会审计委员会直接报告。 第五条 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。 第六条 从事内部审计的工作人员应具备必要的审计业务知识。 内部审 ...

Core Viewpoint - The internal audit system of Shanghai Sailun Biotechnology Co., Ltd. aims to standardize and enhance the quality of internal audit work, ensuring effective risk management and financial information integrity [2][3]. Group 1: General Principles - The internal audit system is established in accordance with relevant laws and regulations, including the Audit Law of the People's Republic of China and the Shanghai Stock Exchange's guidelines for listed companies [2]. - The system applies to all departments, subsidiaries included in the consolidated financial statements, and significant equity investees [2]. Group 2: Audit Committee and Personnel - The Board of Directors establishes an Audit Committee to guide and supervise the internal audit system's implementation [3]. - The internal audit personnel must possess relevant professional knowledge and maintain their competency through continuous education [3][4]. Group 3: Responsibilities of the Audit Committee - The Audit Committee is responsible for guiding the establishment and implementation of the internal audit system and reviewing the annual internal audit work plan [4][5]. - The Committee must report on the progress and quality of internal audit work to the Board of Directors [5]. Group 4: Responsibilities of the Audit Department - The Audit Department evaluates the effectiveness of internal controls and compliance of financial information across the company and its subsidiaries [5][6]. - The department must report at least quarterly to the Audit Committee on the execution of the internal audit plan and any issues discovered [6][7]. Group 5: Implementation of Internal Audit Work - The Audit Department conducts audits based on business processes and evaluates the effectiveness of internal controls related to financial reporting [6][7]. - The department must submit an internal control evaluation report to the Board at least annually, detailing the purpose, scope, and conclusions of the evaluation [7][8]. Group 6: Audit Work Procedures - The Audit Department is required to prepare an annual audit work plan, which must be approved by the Audit Committee before implementation [10][11]. - After completing the audit, the audit team must compile a report that includes the audit scope, findings, and recommendations [10][11]. Group 7: Assessment and Rewards - The company must establish a mechanism for evaluating the performance of internal audit personnel, rewarding those who perform well and penalizing those who violate regulations [12][13]. - Internal audit personnel found to have committed violations may face administrative or economic penalties based on the severity of the offense [12][13].