General Principles - The internal audit system aims to enhance the internal audit work quality, prevent and control company risks, and protect investors' rights [1][2] - The internal audit is defined as the evaluation of the effectiveness of internal controls and risk management, as well as the authenticity and completeness of financial information [1][3] Internal Audit Organization and Personnel Management - The company establishes an audit committee under the board of directors, with independent directors constituting the majority [2][3] - An audit department is set up as the internal audit institution, responsible for supervising the authenticity and completeness of financial information and internal control systems [2][3] Responsibilities of the Audit Committee - The audit committee guides and supervises the establishment and implementation of the internal audit system [4][5] - It reviews the annual internal audit work plan and ensures the execution of the internal audit plan [4][5] Responsibilities of the Audit Department - The audit department is responsible for formulating audit regulations, preparing annual audit work plans, and conducting audits on business activities, risk management, and internal controls [5][6] - It must report audit findings and issues to the audit committee at least quarterly [6][7] Audit Authority - The audit department has the authority to request relevant units to submit plans, budgets, and documents necessary for the audit [7][8] - It can investigate issues related to audit matters and take temporary measures against serious violations of financial regulations [7][8] Audit Work Procedures - The audit department must submit an annual internal audit work plan to the audit committee two months before the end of each fiscal year [8][9] - Audit reports must be objective, complete, and timely, based on verified audit evidence [8][9] Internal Control Evaluation - The audit department evaluates the effectiveness of internal controls and submits an internal control evaluation report at least annually [10][11] - The evaluation includes the establishment and implementation of internal control systems and identifies any deficiencies [10][11] Information Disclosure - The audit committee issues an annual self-evaluation report on internal controls based on the audit department's evaluation [15][16] - The company must disclose the internal control self-evaluation report and the auditor's report in its annual report [15][16] Rewards and Penalties - The company rewards units and individuals with significant achievements in executing the internal audit system [17] - It holds accountable those who violate the internal audit system, with penalties based on the severity of the violations [17]

Core Points - The internal audit system aims to enhance corporate governance, standardize economic behavior, and protect shareholders' rights [1] - Internal audit is defined as an independent and objective evaluation activity that promotes the achievement of business objectives by examining the authenticity, legality, and effectiveness of internal controls [1] Group 1: Audit Structure and Responsibilities - The company establishes an audit department as the internal audit institution, responsible for supervising business activities, risk management, internal controls, and financial information [2] - The audit department reports to the board of directors and must accept supervision and guidance from the audit committee [2] - The audit department is tasked with conducting internal audits, providing audit recommendations, and tracking significant issues to improve management responsibility [2][3] Group 2: Audit Authority - The audit department has the authority to request relevant units to submit financial statements, plans, budgets, contracts, and other necessary documents [3] - It can review accounts, verify funds and assets, and investigate related matters [4] - The audit department can attend meetings related to major business and financial decisions and report significant findings directly to the board of directors [4] Group 3: Audit Procedures - The audit department must draft an annual audit work plan, which requires approval from the audit committee after being reviewed by the general manager [5] - Audits are generally announced in advance, with notifications sent three days prior to the audit [5] - The audit process includes developing an audit plan, forming an audit team, and compiling an audit report that reflects the findings and opinions clearly [5][6]

Core Viewpoint - The internal audit system of Shenzhen Demingli Technology Co., Ltd. aims to enhance internal supervision and risk control, ensuring compliance with laws and regulations while protecting shareholders' rights [1][2]. Group 1: General Principles - The internal audit is conducted by the audit department to assess the effectiveness of internal controls and risk management, as well as the authenticity and completeness of financial information [1][2]. - The internal audit system is established in accordance with relevant laws, regulations, and the company's articles of association [1][2]. Group 2: Audit Organization and Personnel - The company's board of directors establishes an audit committee to guide and supervise the internal audit system [2][3]. - The audit department operates independently under the audit committee and is responsible for internal audit supervision [2][3]. - Audit personnel must possess necessary auditing knowledge and experience in finance and management [3][4]. Group 3: Responsibilities of the Audit Department - The audit department is responsible for evaluating the completeness and effectiveness of internal control systems across various company entities [4][5]. - It must report to the audit committee at least quarterly on the execution of the internal audit plan and any issues discovered [4][5]. - The audit department should assist in establishing anti-fraud mechanisms and focus on potential fraud during audits [4][5]. Group 4: Specific Audit Implementation - The audit department conducts audits on significant external investments, asset purchases and sales, guarantees, and related transactions [6][9]. - It must ensure compliance with approval procedures and evaluate the operational status of acquired assets [9][10]. - The audit department is required to audit the use of raised funds and ensure they are managed according to regulations [11][12]. Group 5: Reporting and Disclosure - The audit department must submit an annual internal audit work plan and report to the audit committee [4][5]. - The board of directors must issue an internal control evaluation report based on the audit department's findings [14][15]. - Any non-standard audit opinions from external auditors must be addressed with specific measures outlined by the board [16][17].

Core Viewpoint - The company establishes an internal audit system to enhance the quality of internal auditing, protect investors' rights, and ensure compliance with relevant laws and regulations [1][2]. Group 1: Internal Audit Definition and Objectives - Internal audit is defined as an evaluation activity conducted by internal personnel to assess the effectiveness of internal controls, risk management, and the authenticity and completeness of financial information [1]. - Internal control aims to ensure compliance with laws, improve operational efficiency, and safeguard company assets [1]. Group 2: Internal Audit Structure - The company must establish an audit committee under the board of directors, with a majority of independent directors [2]. - An internal audit department is to be set up, reporting to the audit committee, with a dedicated team of three professionals [2][3]. Group 3: Responsibilities of the Audit Committee - The audit committee is responsible for guiding and supervising the internal audit system, reviewing annual audit plans, and reporting significant issues to the board [4]. - The internal audit department must submit quarterly reports to the audit committee, detailing the execution of audit plans and identified issues [5]. Group 4: Internal Audit Implementation - The internal audit department must evaluate the effectiveness of internal controls related to financial reporting and ensure compliance with relevant regulations [19][20]. - Internal audit personnel are required to maintain independence and avoid conflicts of interest during their evaluations [3][6]. Group 5: Reporting and Follow-up - The internal audit department must submit an annual internal audit work report and a work plan for the upcoming year to the audit committee [5][14]. - If significant internal control deficiencies are identified, the internal audit department must report these to the board or audit committee promptly [22]. Group 6: Compliance and Penalties - The internal audit department has the authority to recommend penalties for departments or individuals obstructing audit processes or providing false information [11][13]. - Internal audit personnel are protected by law and company regulations while performing their duties [3].

General Principles - The internal audit system aims to strengthen internal audit supervision and risk control, standardize internal audit work, protect company assets, improve management, and enhance economic efficiency [2][3] - The internal audit is defined as the supervision and inspection of the company's business activities, risk management, internal control, and financial information by the internal audit department [2][3] Internal Audit Organization - The company establishes an audit committee under the board of directors, responsible for reviewing financial information and supervising internal audit work [4][5] - The internal audit department is a dedicated institution under the audit committee, staffed with qualified personnel [4][5] Responsibilities and Authority - The internal audit department is responsible for evaluating the completeness and effectiveness of internal control systems and auditing the legality and compliance of financial data [5][6] - The internal audit department has the authority to request relevant documents from audited units and to investigate matters related to the audit [7][8] Audit Process - The internal audit department must submit an annual audit work report to the audit committee after the fiscal year ends, detailing any internal control deficiencies found during audits [6][7] - The audit process includes planning, execution, and reporting, with a focus on obtaining sufficient and relevant audit evidence [11][12] Audit Implementation - The internal audit personnel must adhere to professional ethics, maintain objectivity, and avoid conflicts of interest [19][20] - The internal audit department is responsible for managing audit files, which must be retained for ten years [56][57] Rewards and Penalties - The internal audit department can recommend rewards for units with good internal control practices, while suggesting penalties for those obstructing audits or violating regulations [59][60]

General Principles - The internal audit system of Zhejiang Century Huatong Group Co., Ltd. aims to standardize the internal audit functions and enhance corporate governance capabilities based on relevant laws and regulations [1][2] - Internal audit is defined as an evaluation activity conducted by internal personnel to assess the effectiveness of internal controls, risk management, and the authenticity and completeness of financial information [1][2] Internal Audit Structure - The company establishes an audit committee under the board of directors, with independent directors constituting more than half of the members [2][3] - An internal audit institution is set up to supervise the implementation of internal control systems and the authenticity of financial information, reporting directly to the audit committee [2][3] Responsibilities and Requirements - The audit committee is responsible for guiding and supervising the internal audit institution, reviewing work plans and reports quarterly, and coordinating with external audit units [3][4] - The internal audit institution must evaluate the completeness and effectiveness of internal control systems and report findings to the audit committee at least quarterly [5][6] Audit Procedures - Internal audit activities must follow professional standards and ethical norms, ensuring independence and objectivity in evaluations [7][8] - Audit personnel are required to maintain confidentiality and avoid conflicts of interest while conducting audits [7][8] Evaluation and Reporting - The internal audit institution must submit an annual internal audit work plan and a report within four months after the fiscal year ends [6][9] - The audit report should include objectives, scope, findings, conclusions, and recommendations for improvement [11][12] Compliance and Monitoring - The internal audit institution is tasked with monitoring compliance with laws and regulations, ensuring that significant transactions and financial activities are conducted according to established procedures [14][15] - Regular evaluations of internal controls related to financial reporting and information disclosure are mandatory, with findings reported to the audit committee [19][20] Documentation and Record Keeping - Audit documentation must be complete, accurate, and securely stored for a minimum of seven years, with a clear process for managing and accessing these records [20][21] - The internal audit institution is responsible for maintaining the integrity of audit files and ensuring that they are available for review by the audit committee [20][21]

Core Points - The internal audit system of Qu Mei Home Furnishing Group Co., Ltd. aims to standardize internal audit work, enhance economic management, and improve economic efficiency [1][2] - The internal audit department is responsible for supervising the company's business activities, risk management, internal controls, and financial information [1][4] - The internal audit institution must maintain independence and report directly to the audit committee [1][5] Group 1: Internal Audit Responsibilities - The internal audit institution is tasked with evaluating the completeness, rationality, and effectiveness of internal control systems across the company and its subsidiaries [1][2] - It must audit the legality, compliance, authenticity, and completeness of accounting and economic data, including financial reports and performance forecasts [2][3] - The internal audit department is required to report to the audit committee at least quarterly, detailing the execution of the audit plan and any issues discovered [2][4] Group 2: Audit Procedures and Implementation - The internal audit institution can request timely submission of financial and operational plans, budgets, and relevant documents from audited units [4][5] - It is responsible for conducting audits on significant external investments, asset purchases and sales, guarantees, and related transactions [6][10] - The internal audit institution must submit an annual audit work report to the audit committee within two months after the end of each fiscal year [2][5] Group 3: Compliance and Reporting - The audit committee oversees the internal audit institution's work, reviews the annual audit plan, and ensures compliance with regulations [1][5] - The internal audit institution must evaluate the effectiveness of internal controls related to financial reporting and information disclosure [13][27] - Any significant deficiencies or risks identified in internal controls must be reported to the audit committee and disclosed to the Shanghai Stock Exchange [5][19]

Core Points - The internal audit system of Hanhigh Group Co., Ltd. aims to standardize internal audit work, improve quality, and protect investors' rights based on relevant laws and regulations [1][2][3] - The internal audit department is independent and reports to the audit committee, ensuring no conflicts of interest with the finance department [2][4] - The audit committee oversees the internal audit department's work, including reviewing annual plans and reporting significant issues to the board [2][4][5] Internal Audit Structure - The audit committee is established under the board of directors, with the audit department as a dedicated internal audit body [2][4] - Internal audit personnel must possess relevant theoretical knowledge and professional skills in auditing, accounting, and financial management [2][4][5] Responsibilities and Authority - The audit committee guides and supervises the internal audit department, ensuring compliance with internal audit regulations [2][4][5] - The internal audit department is responsible for evaluating the effectiveness of internal controls and auditing financial activities for legality and compliance [2][4][5][6] Audit Procedures - The internal audit process includes preparing an annual audit plan, forming audit teams, and issuing audit notifications [7][8] - Audit reports must be submitted to the audit committee for approval, and significant internal control deficiencies must be reported promptly [8][9] Focus Areas for Audits - Audits will focus on significant external investments, asset purchases and sales, external guarantees, and related party transactions [9][10][11] - The internal audit department will also check the use of raised funds and ensure compliance with investment plans [11][12] Reporting and Evaluation - The internal audit department must submit an annual internal control evaluation report to the board, including findings and proposed corrective actions [12][14] - The company will disclose internal control self-evaluation reports alongside annual reports, ensuring transparency [12][14]

General Principles - The internal audit system of Guangdong Andar Intelligent Equipment Co., Ltd. aims to standardize internal audit work, improve audit quality, enhance self-restraint, and prevent and control operational risks [1][2] - Internal audit is defined as an evaluation activity conducted by internal personnel on the effectiveness of internal controls, risk management, and the authenticity and completeness of financial information [1][2] Internal Audit Organization and Personnel - The internal audit department is responsible for checking and supervising the authenticity and completeness of financial information and the implementation of internal control systems, reporting to the board of directors [2][3] - The internal audit department must maintain independence and not be under the leadership of the finance department [2][3] - Internal auditors should possess relevant professional knowledge and adhere to ethical standards, ensuring objectivity and confidentiality [2][3] Responsibilities of the Internal Audit Department - The audit department is tasked with evaluating the completeness and effectiveness of internal control systems across various departments and subsidiaries [4][5] - It is responsible for auditing financial data and ensuring compliance with laws and regulations, including financial reports and disclosures [4][5] - 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] Internal Control and Disclosure - The internal audit department is responsible for organizing and implementing internal control evaluations, which must be disclosed alongside the annual report [6][7] - The internal control evaluation report should include the board's declaration of authenticity, the overall situation of the evaluation, and any identified deficiencies [6][7] - The audit department must monitor the implementation of corrective measures for any identified internal control deficiencies [7][8] Incentives and Disciplinary Measures - The company should establish a mechanism for incentives and constraints for internal audit personnel, evaluating their performance [9][10] - Internal auditors demonstrating integrity and contributing significantly may be recommended for rewards, while those obstructing audits or engaging in misconduct may face disciplinary actions [9][10]

Core Viewpoint - The internal audit system of Tongqinglou Catering Co., Ltd. aims to standardize internal audit work, enhance audit quality, and protect the safety and integrity of company assets, in accordance with relevant laws and regulations [1][2]. Group 1: Internal Audit Definition and Scope - Internal audit is defined as an evaluation activity conducted by internal personnel to assess the effectiveness of internal controls, risk management, and the authenticity and completeness of financial information [1]. - The internal audit system applies to all internal departments, holding subsidiaries, and significant equity investees of the company [1]. Group 2: Audit Organization and Personnel - The company establishes an independent internal audit organization that is not under the leadership of the finance department [2]. - The internal audit organization can form audit teams by drawing personnel from various departments as needed [2]. - Auditors must adhere to professional ethics, ensuring honesty, objectivity, and confidentiality [2]. Group 3: Audit Responsibilities - The internal audit organization is responsible for reporting to the board of directors and must evaluate the completeness and effectiveness of internal control systems [3][4]. - Major responsibilities include auditing the legality and authenticity of financial data, assisting in establishing anti-fraud mechanisms, and reporting audit findings to the audit committee at least quarterly [3][4]. Group 4: Audit Authority - The internal audit organization has the authority to audit all company operations and access all records and personnel necessary for the audit [4][5]. - All departments and subsidiaries are obligated to provide relevant financial documents and information to facilitate the audit process [5]. Group 5: Audit Procedures - The internal audit organization must prepare an annual audit plan based on company strategy and risk considerations, which requires approval from the audit committee [6]. - Auditors must gather sufficient and appropriate evidence to support audit conclusions through various methods such as inquiry and analysis [8][9]. Group 6: Reporting and Documentation - The audit department must report the annual audit plan to the audit committee at the beginning of the year and summarize the audit work at the end of the year [9]. - Audit reports must be objective, complete, and clear, reflecting all significant matters discovered during the audit [9]. Group 7: Professional Ethics and Conduct - Auditors must maintain independence and avoid conflicts of interest, ensuring that they do not accept valuable items from audited units [10][11]. - Any misconduct by departments or individuals during the audit process can lead to recommendations for penalties or economic responsibility [10][11].