审计是一个轮回，最近安永校招发了推文，应届生涨薪至12，500元/月，如果buff叠满，愿意吃苦+愿意 学习，6，000元差补+3，000元qpay，一毕业即月入2万不是梦。 前司在折戟恒大之后略显颓势，而前前司在应届生起薪上开始领跑，也是好起来了。 月入2万，这是大多数人工作很多年都达不到的数字，加上如今工作不好找，找到工作工资也不好发， 所以这个待遇还是相当有吸引力的。 再加上江湖一直都传说，从四大跳槽很好跳，随便跳跳就升职加薪，工作量减半，薪资翻番，这么一 算，四倍的薪劳比就涨出来了。 可传说毕竟是传说，跳槽之后如何如何，还是如人饮水，冷暖自知。 四大跳槽界存在着一条隐形鄙视链，四大跳券商，四大跳银行，跳基金、跳保险、跳投资，跳企业财 务、跳BP、跳公务员，四大跳四大、跳八大、跳内审。 这条鄙视链上的位次在不同时期会有不同的排序： 而甲方财务、BP则取决于各自企业的业绩规模和发展阶段，毕竟某些大厂的年终奖金敢往36个月去 发； 至于四大跳四大、跳八大基本属于白闹，和原来的工作节奏、发展路径几乎没有任何区别； 而最不受待见的，怕就是内审了。 内部审计，要专业没能力、要发展没福利，控费抢先锋、节约树模范、降 ...

Core Viewpoint - The internal audit system of Shandong Hualu Hengsheng Chemical Co., Ltd. aims to enhance internal management and control, ensure compliance, protect investor rights, and improve operational efficiency [1][2]. Group 1: Internal Audit Purpose and Scope - The purpose of internal audit is to promote the establishment and improvement of internal controls, standardize business operations, effectively control costs, improve management, mitigate operational risks, and increase company value [1][2]. - The scope of internal audit includes all departments, subsidiaries, and relevant personnel within the company, focusing on the effectiveness of internal controls and risk management [1][2]. Group 2: Responsibilities and Authority of Internal Audit - The internal audit department operates independently under the board of directors and is responsible for conducting audits, reporting findings, and ensuring compliance with laws and regulations [2][3]. - The internal audit department has the authority to request necessary documents, inspect financial activities, and investigate any irregularities [6][7]. Group 3: Audit Personnel Standards - Audit personnel must possess relevant professional knowledge in auditing, accounting, and legal regulations, and should have practical experience [3][4]. - Auditors are required to adhere to ethical standards, maintain independence, and avoid conflicts of interest during their work [4][5]. Group 4: Audit Procedures and Reporting - The internal audit process consists of preparation, implementation, and reporting phases, ensuring thorough evaluation and documentation of findings [15][16]. - Audit reports must clearly outline the audit scope, procedures, and significant findings, and must be communicated effectively to the audited units [46][47]. Group 5: Compliance and Accountability - The company emphasizes the importance of compliance with internal control systems and holds individuals accountable for violations, with potential disciplinary actions for non-compliance [54][55]. - The internal audit department is tasked with monitoring the implementation of audit recommendations and ensuring corrective actions are taken [50][51].

Core Points - The internal audit system of AmLogic Semiconductor (Shanghai) Co., Ltd. aims to standardize internal audit work, clarify the responsibilities of the audit department and personnel, enhance audit quality, and protect the rights of the company and its investors [1][2]. Group 1: General Principles - The internal audit system is established based on relevant laws and regulations, including the Company Law of the People's Republic of China and the Basic Norms for Internal Control [1]. - The internal audit is defined as the evaluation and supervision of the effectiveness of internal controls and risk management, the authenticity and completeness of financial information, and the efficiency of operational activities [2][3]. Group 2: Internal Audit Organization and Personnel - The audit department is responsible for conducting internal audits and must maintain independence and objectivity, not being under the leadership of the financial management department [6][12]. - The audit committee, composed of independent directors, oversees the audit department and ensures that the internal audit personnel possess relevant professional knowledge and skills [8][9]. Group 3: Responsibilities of the Audit Department - The audit department's main responsibilities include evaluating the integrity and effectiveness of internal controls, auditing financial data, and assisting in establishing anti-fraud mechanisms [5][6]. - The audit department must submit internal audit reports to the audit committee at the end of each fiscal period, reflecting any identified internal control deficiencies [5][6]. Group 4: Audit Procedures - The audit department conducts audits based on business processes and evaluates the design and implementation of internal controls [9][10]. - Audit personnel are required to maintain a rigorous work attitude and report any issues found during the audit process to the board of directors [9][10]. Group 5: Audit Authority - The audit department has the authority to request relevant documents from various departments, investigate audit-related issues, and take necessary temporary measures in case of serious violations of financial regulations [21][22]. - The audit department is responsible for compiling an annual audit work plan and determining audit subjects based on the approved plan [22][23]. Group 6: Establishing Audit Archives - The audit department must establish audit archives for each audit matter and ensure proper management and confidentiality of these records [28][29]. - The retention period for audit work materials is set at three years, and any destruction of these records requires approval from the audit committee or the chairman [30][31].

Core Viewpoint - The internal audit system of Guangdong Star Development Co., Ltd. aims to enhance governance and ensure compliance with laws and regulations while promoting operational efficiency and safeguarding assets [1][2]. Group 1: General Principles - The internal audit system is established in accordance with the Audit Law of the People's Republic of China and relevant regulations [1]. - The system applies to the company and its wholly-owned and controlled subsidiaries [1]. - Internal audit is defined as an independent and objective evaluation of financial activities, internal controls, and risk management [1]. Group 2: Organizational Structure and Personnel - The company has established a dedicated internal audit department under the leadership of the audit committee of the board of directors [2]. - The internal audit department must maintain independence and not be under the financial department's leadership [2]. - All internal departments and subsidiaries are required to cooperate with the internal audit department [2]. Group 3: Responsibilities and Requirements - The internal audit department is responsible for evaluating the completeness and effectiveness of internal control systems [9]. - It conducts audits on the legality and compliance of financial and economic activities, including financial reports and disclosures [9]. - The department must report to the board or audit committee at least quarterly on audit plans and findings [9]. Group 4: Audit Authority - The internal audit department has the authority to request relevant documents and data from audited units [3]. - It can inspect financial records, conduct on-site investigations, and participate in relevant meetings [3][4]. - The department can report serious violations and recommend corrective actions [4]. Group 5: Specific Implementation - Internal audits should cover all business activities related to financial reporting and information disclosure [5]. - Audit evidence must be sufficient, relevant, and reliable, with clear documentation [5]. - The internal audit department must evaluate the effectiveness of internal controls at least annually [18]. Group 6: Focus Areas for Audits - The internal audit department focuses on significant events such as fundraising, related transactions, and asset purchases [11][12]. - It must ensure compliance with approval procedures for external guarantees and related transactions [9][10]. - The department is tasked with auditing the use of raised funds and ensuring they are managed according to regulations [10][11]. Group 7: Supervision and Management - The company should establish mechanisms to incentivize and evaluate the performance of internal audit personnel [28]. - Any significant issues identified in internal audits must be addressed according to regulations [28]. - The internal audit system is subject to revision and interpretation by the board of directors [29][30].

第二条 本制度所称内部审计，是指由公司内部机构或人员，对其内部控制 和风险管理的有效性、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一种评价活动。 内部审计的目的是建立公司内部的独立的评价职能，该职能目的是 检查和评价公司内部组织的经济活动。 美埃（中国）环境科技股份有限公司 内部审计管理制度 美埃（中国）环境科技股份有限公司 第一章 总 则 第一条 为进一步规范美埃（中国）环境科技股份有限公司（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《审计法》《审计署关于内部审计工作的规定》《中国内 部审计准则第 1101 号——内部审计基本准则》《上海证券交易所 上市公司自律监管指引第 1 号——规范运作》等有关法律、行政法 规、规章和规范性文件（以下简称"法律、法规"）的规定及《美 埃（中国）环境科技股份有限公司章程》 （以下简称"《公司章程》"） 等公司规章制度的规定，并结合公司实际情况，制定本内部审计制 度（以下简称"本制度"）。 内部审计的目标是帮助公司的各部门有效地履行各自的职责。内部 审计为各部门提供了与各项工作有关的分析、评价、建议、忠告和 信息。 内 ...

无锡药明康德新药开发股份有限公司 内部审计制度 （2025 年修订） 无锡药明康德新药开发股份有限公司 内部审计制度 第一章 总则 第一条 为加强和规范无锡药明康德新药开发股份有限公司(以下简称"公 司")内部审计工作，保护投资者的合法权益，提高审计工作质量，实现公司内部 审计工作规范化、标准化，依据《中华人民共和国审计法》、 《审计署关于内部审 计工作的规定》、 《企业内部控制基本规范》、 《上海证券交易所上市公司自律监管 指引第 1 号——规范运作》等法律、法规、规范性文件以及《无锡药明康德新药 开发股份有限公司章程》(以下简称"《公司章程》")的有关规定，结合公司的实 际情况，制定本制度。 第二条 内部审计是指公司内部审计机构对公司、控股子公司以及具有重大 影响的参股公司（以下统称"子公司"）的内部控制和风险管理的有效性，财务信 息及经营活动的合法性、合规性、真实性和完整性等进行的独立、客观的监督和 评价活动。 第三条 本制度所称内部控制，是指公司董事会、审计委员会、高级管理人员 及其他有关人员实施的、旨在实现控制目标的过程。 内部控制的目标是合理保证公司经营管理合法合规、资产安全、财务报告及 相关信息 ...

Core Points - The internal audit system of Hubei Hendi Pharmaceutical Co., Ltd. aims to strengthen and standardize internal audit work, protect investors' rights, and ensure compliance with relevant laws and regulations [2][3] - The internal audit is an independent and objective activity that evaluates and improves the company's operations, risk status, internal control, and governance effectiveness [2][3] - The internal audit department is responsible for daily audit work and supervises the company's board, senior management, subsidiaries, and significant equity investees [4][5] Internal Audit Objectives - Ensure compliance with national laws, policies, and regulations [2] - Promote risk control within acceptable levels [2] - Improve company operations and achieve business objectives [2] Internal Audit Structure - The company has an independent internal audit department with a minimum of three full-time auditors [4][5] - The head of the internal audit department is nominated by the audit committee and appointed by the board [4] Internal Audit Responsibilities - The internal audit department is responsible for developing audit procedures, evaluating risk management, and implementing the annual audit plan [9][10] - Responsibilities include comprehensive audits, special audits, and ensuring the integrity and effectiveness of internal control systems [10][11] Audit Implementation - The audit department must submit an internal control evaluation report at least annually to the audit committee [11] - Internal control reviews focus on financial reporting and related internal control systems [11][12] Audit Authority - The internal audit department has the authority to attend relevant meetings, access management information, and request documents from relevant departments [8][9] - It can propose corrective actions for illegal activities and improve economic management [8][9] Audit Methods and Procedures - The internal audit can be conducted through on-site and off-site methods, with specific procedures for each [10][11] - Audit reports must include objectives, methods, conclusions, and recommendations [11][12] Quality Control - The internal audit department must conduct self-assessments and ensure that audit procedures are followed [12][13] - Auditors must avoid conflicts of interest and maintain professional integrity [12][13] Accountability - The audit committee and management must ensure that audit findings are utilized effectively, and corrective actions are taken for identified issues [14] - Internal auditors may be held accountable for failing to follow procedures or for misconduct [14]

Group 1 - The company establishes an internal audit system to enhance internal management and control, ensuring compliance and providing reliable information for decision-making [1][2] - Internal audit is defined as an independent evaluation activity conducted by the internal audit department to assess the effectiveness of internal controls, risk management, and the authenticity of financial information [1][3] - The internal control aims to ensure compliance with laws, improve operational efficiency, safeguard assets, and ensure accurate information disclosure [1][3] Group 2 - The board of directors is responsible for the establishment and effective implementation of the internal control system, ensuring the accuracy and completeness of related information disclosures [2][4] - An audit committee is established under the board of directors, consisting of board members with a majority being independent directors, including at least one accounting professional [2][4] - The internal audit department is responsible for supervising the authenticity and completeness of financial information and the implementation of internal control systems [2][4] Group 3 - Internal audit personnel must possess good political qualities, professional knowledge in accounting and auditing, and adhere to professional ethics and standards [3][4] - The internal audit department must maintain independence and not be under the leadership of the finance department [3][4] - All internal departments and subsidiaries must cooperate with the internal audit department in fulfilling its responsibilities [3][4] Group 4 - The audit committee supervises and evaluates the internal audit work, guiding the establishment and implementation of the internal audit system [4][5] - The internal audit department is responsible for evaluating the completeness and effectiveness of internal control systems across the company and its subsidiaries [4][5] - The internal audit department must report at least quarterly to the audit committee on the execution of the internal audit plan and any issues discovered [4][5] Group 5 - The internal audit department must develop an annual audit plan that includes significant external investments, asset purchases and sales, guarantees, related transactions, and fundraising usage [5][6] - Internal audits should cover all business areas related to financial reporting and information disclosure, including sales, procurement, inventory management, and human resources [5][6] - The internal audit department is responsible for evaluating the internal control system's design and implementation effectiveness based on actual conditions [5][6] Group 6 - The internal audit department must conduct audits following significant external investment events, focusing on compliance with approval procedures and contract execution [6][7] - The internal audit department must audit significant asset purchases and sales, ensuring compliance with approval processes and evaluating operational conditions [7][8] - The internal audit department must audit significant related transactions, ensuring compliance with approval processes and fair pricing [8][9] Group 7 - The internal audit department must check the use of raised funds at least semi-annually, ensuring compliance and authenticity [9][10] - The internal audit department must audit performance reports before external disclosure, ensuring compliance with accounting standards and identifying any significant anomalies [10][11] - The internal audit department must evaluate the establishment and implementation of information disclosure management systems [10][11] Group 8 - Internal audit personnel must maintain comprehensive and reliable records of audit evidence, and the internal audit department must establish a work paper system [11][12] - The company implements an incentive and restraint mechanism to supervise and evaluate the performance of internal audit personnel [12][13] - Violations of the internal audit system by internal audit personnel or related parties will result in corrective actions and potential penalties [12][13]

Core Points - The company establishes internal audit regulations to enhance management, control risks, and improve operational efficiency [1] - Internal audit is defined as an independent and objective activity aimed at evaluating business activities, risk management, and internal controls [1][2] - The internal audit department operates independently and reports directly to the board of directors [2][3] Internal Audit Management Requirements - The internal audit center is responsible for maintaining independence and should not be under the financial department [2][3] - Internal auditors must possess relevant professional knowledge and continuously improve their skills through training [2][3] - The internal audit department has the authority to determine audit projects and request necessary documents from audited units [4][5] Audit Procedures - The internal audit process includes preparation, implementation, reporting, and follow-up checks [6][7] - Auditors must provide a notice to the audited unit and ensure cooperation during the audit [6][7] - Audit reports must be discussed with the audited unit, and any disagreements should be verified through additional procedures [7] Internal Audit Results and Confidentiality - Audit results and documentation cannot be disclosed without approval from the chairman or audit committee [8] Rewards and Penalties - Internal auditors who perform their duties diligently may receive rewards, while those who abuse their power or leak confidential information may face penalties [8][9] - The company must protect internal auditors from retaliation and allow them to report any issues directly to the board [9]

Core Viewpoint - The internal audit system of Industrial Securities Co., Ltd. aims to standardize internal audit work, enhance audit quality, and strengthen the supervisory role of internal audits in accordance with relevant laws and regulations [1][2][3]. Group 1: General Principles - The internal audit is defined as an independent and objective evaluation of the company's financial activities, internal controls, risk management, and the economic responsibilities of management [1][2]. - The company emphasizes the establishment of a culture of integrity, professionalism, and compliance within the internal audit team [1][3]. Group 2: Internal Audit Structure and Personnel - The company has established a centralized and efficient internal audit system, clarifying the leadership structure, responsibilities, and operational mechanisms [2][3]. - The Party Committee of the company plays a significant role in overseeing internal audit work, with a dedicated Audit Committee to handle audit-related matters [2][3]. Group 3: Responsibilities and Authority of Internal Audit - The internal audit institution is responsible for auditing various aspects, including compliance with national policies, financial activities, and internal controls [28][29]. - The internal audit institution has the authority to request necessary documents, participate in decision-making meetings, and report significant issues directly to the board [30][31]. Group 4: Audit Procedures and Methods - The internal audit process consists of preparation, implementation, reporting, and follow-up stages to ensure thorough evaluation and compliance [35][36]. - The internal audit institution is encouraged to utilize technology and data analytics to enhance audit efficiency and effectiveness [48][49]. Group 5: Utilization of Audit Results - The company is committed to establishing a mechanism for rectifying issues identified during audits, with designated responsibilities for corrective actions [51][52]. - Internal audit findings are to be integrated into the performance evaluation and accountability mechanisms for personnel within the company [55][56]. Group 6: Accountability and Compliance - The company has outlined specific consequences for non-compliance with audit processes, including disciplinary actions against responsible personnel [56][57]. - Internal audit personnel are also held accountable for their conduct and adherence to professional standards [58][59].