Core Viewpoint - The internal audit management system of Xianhe Co., Ltd. aims to strengthen internal supervision and risk control, ensuring compliance with relevant laws and regulations while enhancing the effectiveness of internal audits [1][2]. Group 1: General Provisions - The internal audit system is established to enhance internal supervision and risk control based on various laws and regulations [1]. - The scope of the internal audit includes the company, its subsidiaries, and significant equity investees [1]. Group 2: Internal Audit Department Structure - The audit department is established under the board of directors and is responsible for reporting to the audit committee [2][4]. - The audit department must maintain independence and is not to be under the financial department's leadership [4]. Group 3: Responsibilities of the Audit Department - The audit department is responsible for evaluating the effectiveness of internal controls, financial information, and compliance with laws [6][11]. - The audit committee supervises and evaluates the internal audit work, including reviewing annual plans and reports [6][11]. Group 4: Internal Audit Work Content - Internal audit work includes financial audits, internal control audits, and special audits related to specific business matters [10][16]. - The audit department must conduct audits on significant transactions, including fundraising, asset purchases, and related party transactions [12][13]. Group 5: Audit Procedures and Documentation - The internal audit process involves planning, executing audits, and reporting findings to management and the audit committee [15][16]. - Audit documentation must be maintained for at least ten years, ensuring proper management and accessibility [26][27]. Group 6: Internal Control Evaluation - The audit department is responsible for the organization and implementation of internal control evaluations, which are reported to the board and disclosed publicly [29][30]. - The board must address any significant deficiencies in internal controls identified by external auditors [30][31].

Core Points - The internal audit management measures of Luyin Investment Group Co., Ltd. aim to standardize internal audit work, enhance audit responsibilities, and improve audit efficiency based on various national regulations and local government guidelines [1][2][3] Group 1: General Principles - The internal audit is defined as an independent and objective evaluation of financial expenditures, economic activities, internal controls, and risk management to promote corporate governance and achieve objectives [1] - The measures apply to the group company and all wholly-owned, controlled, and actual controlled enterprises [1] Group 2: Organization and Leadership - The group company establishes a Party Committee Audit Committee to strengthen leadership over internal audit work and ensure top-level design and coordination [2] - The chairman of the board is responsible for internal audit work, and a chief auditor may be appointed to assist in managing internal audit [2] Group 3: Internal Audit Institutions and Personnel - The internal audit department is responsible for managing internal audit work and must have a sufficient number of dedicated auditors [3][4] - Auditors must possess specific qualifications, including adherence to professional ethics, knowledge of relevant laws and regulations, and the ability to analyze and express findings [5] Group 4: Audit Scope - The internal audit scope includes auditing the implementation of national policies, the execution of major decisions, financial expenditures, internal controls, and high-risk business activities [6][7] - Audits should be conducted at least once every five years for each controlled enterprise, with increased frequency for significant investments and high-risk areas [7] Group 5: Audit Procedures and Methods - The internal audit process consists of five stages: project initiation, preparation, implementation, reporting, and archiving [8][9] - Emphasis is placed on utilizing technology and big data to enhance audit capabilities and improve management methods [9][10] Group 6: Audit Rectification and Results Utilization - The audited unit is responsible for rectifying issues identified during audits, with the main responsible person overseeing the rectification process [10][11] - Audit results and rectification status are critical for evaluating personnel and making decisions regarding promotions and penalties [12]

Core Viewpoint - The internal audit management measures of AVIC Xi'an Aircraft Industry Group Co., Ltd. aim to enhance the quality of internal audit work, ensure compliance with laws and regulations, and protect the legitimate rights and interests of investors [1]. 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]. - The objectives of internal control include compliance with laws, improving operational efficiency, safeguarding assets, and ensuring accurate and fair information disclosure [1]. Group 2: Internal Audit Department Structure - The company has established an internal audit department that operates independently under the leadership of the board of directors and reports to the audit and risk control committee [2]. - Internal audit personnel must possess relevant professional backgrounds and adhere to ethical standards, ensuring independence, objectivity, and fairness in their work [2][3]. Group 3: Responsibilities of Internal Audit - The internal audit department is responsible for developing internal audit regulations, planning, and executing audit projects, and reporting significant findings to the board [4]. - Key responsibilities include evaluating the effectiveness of internal controls, auditing financial data, and assisting in establishing anti-fraud mechanisms [4][5]. Group 4: Audit Procedures and Reporting - The internal audit process involves planning, conducting audits, and reporting findings, with a focus on continuous improvement and follow-up on corrective actions [6][7]. - Internal audit departments must submit quarterly reports to the audit and risk control committee and an annual internal audit report [6][7]. Group 5: Focus Areas for Audits - Audits should cover significant external investments, asset purchases and sales, guarantees, related party transactions, and the use of raised funds [8][9][10]. - The internal audit department must ensure compliance with approval procedures and assess the risks associated with these transactions [8][9][10]. Group 6: Information Disclosure Management - The internal audit department evaluates the establishment and implementation of information disclosure management systems, ensuring compliance with regulations and confidentiality measures [11]. Group 7: Remedial Actions and Accountability - The internal audit department is responsible for tracking the implementation of corrective actions and ensuring that issues identified during audits are addressed [12][13]. - Violations of internal audit regulations by audited units can lead to penalties and accountability measures against responsible individuals [14][15]. Group 8: Archive Management and Resources - Internal audit personnel must maintain and archive audit work papers for ten years, ensuring confidentiality and compliance with relevant regulations [14]. - The company allocates necessary resources for the internal audit department, including training and budget for operational needs [15].

Core Points - The document outlines the internal audit management system of Nanhua Futures Co., Ltd, aiming to standardize internal audit practices and enhance internal control and corporate governance [1][8] - It defines the roles and responsibilities of the audit department, audit personnel, and the audit committee, ensuring independence and objectivity in the audit process [1][2][3] Group 1: Internal Audit Definition and Scope - Internal audit refers to the independent, objective evaluation and supervision of the company's internal control and governance processes [1] - The internal audit management system applies to the company's headquarters, branches, and subsidiaries [1] Group 2: Audit Department Structure - The audit committee is established under the board of directors, and the internal audit department reports to this committee [4] - The audit department must be staffed with qualified personnel possessing the necessary skills and knowledge [4] Group 3: Responsibilities and Authority of Audit Personnel - Audit personnel must adhere to professional ethics and maintain confidentiality regarding the information obtained during audits [2][3] - They have the authority to review and assess the legality, reasonableness, and effectiveness of financial and operational activities [3][4] Group 4: Audit Procedures - The internal audit process includes preparation, implementation, reporting, and follow-up audits [5][6] - Audit reports must be objective and factual, and feedback from audited departments should be considered before finalizing reports [6][7] Group 5: Legal Responsibilities - The company can take action against departments or individuals obstructing the audit process, including disciplinary measures [29] - Audit personnel who abuse their power or disclose confidential information may face legal consequences [30][31] Group 6: Miscellaneous Provisions - The management system will be revised and interpreted by the board of directors, and it will take effect upon approval [32][34] - Any issues not covered by this management system will be governed by relevant laws and company regulations [32][33]

Core Points - The internal audit management regulations aim to promote high-quality economic development, deepen reforms, and strengthen internal audit supervision within the company [1][2] - The regulations apply to all departments and units within the company, ensuring that all personnel accept internal audit supervision [1][2] - The internal audit institution is responsible for independent and objective supervision, evaluation, and recommendations regarding the implementation of major policies, financial activities, internal controls, and risk management [1][2][3] Group 1 - The internal audit work is led by the company's party committee, establishing a unified and efficient internal audit supervision system [2][3] - The company must ensure the independence of the internal audit institution and its personnel, prohibiting any retaliation against auditors [2][3] - The internal audit institution is tasked with evaluating the implementation of major policies, financial conditions, project management, internal control systems, and risk management [4][5] Group 2 - The internal audit institution must develop an annual audit work plan, which requires approval from the party committee and the board of directors [10][11] - Auditors are required to provide timely, truthful, and complete information related to their responsibilities [13][14] - The company must support the professional development of audit personnel and establish a mechanism for their training and evaluation [9][10] Group 3 - The internal audit results must be communicated to the audited units, which are required to rectify any identified issues within sixty days [30][31] - The internal audit institution is responsible for supervising the rectification process and reporting on significant issues [30][31] - The company will use internal audit results as a basis for decision-making and personnel evaluations [32][33]

Core Viewpoint - The internal audit management measures of Shaanxi Construction Engineering Group Co., Ltd. aim to standardize internal audit procedures, enhance audit quality, and promote high-quality development in accordance with national laws and regulations [1][2]. Group 1: General Principles - Internal audit is defined as an independent, objective evaluation and consulting activity aimed at adding value and improving organizational operations [1]. - The internal audit should adhere to principles such as political leadership, independence, comprehensive coverage, efficiency, integrity, and confidentiality [2]. Group 2: Organizational Structure - The internal audit organization consists of the Party Committee, Board of Directors, Audit Committee, and Audit Department, all operating under the leadership of the Party Committee [3][4]. - Each unit under Shaanxi Construction Engineering Group is required to establish its own internal audit institution or appoint dedicated internal audit personnel if conditions do not permit [4]. Group 3: Responsibilities and Authority - The main responsibilities of internal audit institutions include supervising financial activities, evaluating internal control systems, assessing risk management, and conducting special audits on significant projects [5][6]. - The Audit Department is responsible for drafting overall internal audit plans, managing external audit intermediaries, and guiding the internal audit work of subordinate units [7]. Group 4: Audit Procedures - The internal audit process includes defining audit objects, preparing audit plans, conducting pre-audit investigations, and implementing audit activities [11][12]. - Audit reports must be comprehensive, including findings, evaluations, and actionable recommendations, and should be submitted to the relevant authorities for approval [15][16]. Group 5: Quality Control - Quality control measures are emphasized across all stages of the audit process to ensure accuracy, relevance, and effectiveness of audit findings and recommendations [17][18]. Group 6: Audit Team Development - Internal audit personnel are required to possess strong professional ethics, knowledge, and skills, with ongoing training and development programs to enhance their capabilities [24][25]. - An expert pool for internal audit should be established to support the continuous improvement of audit practices [26][27].

Core Viewpoint - The internal audit management system of JA Solar Technology Co., Ltd. aims to standardize and ensure the quality of internal audit supervision, enhancing internal control management and promoting operational efficiency [2][3]. Group 1: Internal Audit Objectives and Scope - The internal audit includes monitoring the operation of internal control systems, examining accounting records and related assets, overseeing budget execution, and evaluating the effectiveness of significant economic activities [2][3]. - The internal audit department is responsible for establishing and implementing internal control systems and ensuring the authenticity and completeness of financial information [3][4]. Group 2: Audit Committee and Department Structure - An audit committee is established under the board of directors to supervise and evaluate the internal audit work, while the internal audit department is tasked with checking the internal control system and financial information [3][5]. - The internal audit department must have at least two dedicated audit personnel, and the head of the department is nominated by the audit committee and appointed by the board [3][4]. Group 3: Responsibilities and Authority of the Audit Committee - The audit committee guides and supervises the establishment and implementation of the internal audit system, reviews the annual internal audit work plan, and ensures the execution of the internal audit plan [5][6]. - The committee is responsible for reporting the progress and quality of internal audit work to the board, as well as coordinating with external audit units [5][6]. Group 4: Internal Audit Department Responsibilities - The internal audit department evaluates the completeness and effectiveness of internal control systems across the company and its subsidiaries, audits financial and economic data for legality and compliance, and assists in establishing anti-fraud mechanisms [6][8]. - The department must report at least quarterly to the audit committee on the execution of the internal audit plan and any issues discovered [6][8]. Group 5: Audit Procedures and Requirements - The internal audit process includes determining annual audit priorities, drafting audit plans, and conducting audits through document reviews and investigations [8][9]. - Audit evidence must be sufficient, relevant, and reliable, and all findings should be documented in audit working papers [9][10]. Group 6: Information Disclosure and Reporting - The board must issue an annual self-evaluation report on internal controls based on the internal audit department's evaluation report, which includes details on control deficiencies and corrective measures [11][12]. - The internal audit department is required to submit its annual work plan and report to the audit committee within specified timeframes [8][12]. Group 7: Rewards and Penalties - The internal audit department can recommend rewards for departments or individuals who comply with regulations and achieve significant results [13][14]. - Conversely, it can propose administrative penalties for those who obstruct audit processes or fail to provide necessary documentation [13][14].

General Provisions - The internal audit management regulations aim to strengthen the internal audit work of Shaanxi Zhongtian Rocket Technology Co., Ltd., enhance the supervisory role of internal audits, and provide reliable information for management decisions [1][2] - Internal audit is defined as the evaluation activities conducted by the internal audit department or personnel to assess the effectiveness of internal controls, the authenticity and completeness of financial information, and the legality and compliance of significant business activities [1][2] Internal Audit Department and Personnel - The company establishes an internal audit department (referred to as "Audit Department") under the leadership of the Audit Committee, responsible for reporting to the Audit Committee and independently exercising internal audit supervision [2] - The Audit Department must be staffed with personnel suitable for the company's audit tasks, and the head of the department must be a full-time position nominated by the Audit Committee and appointed by the Board of Directors [2][3] - Audit personnel are required to adhere to principles of objectivity, integrity, and confidentiality, and must not accept gifts or benefits from audited departments [2][3] Responsibilities and Authority of Internal Audit - The Audit Department is responsible for evaluating the completeness and effectiveness of internal control systems across the company and its subsidiaries, auditing financial and economic data for legality and compliance, and assisting in establishing anti-fraud mechanisms [3][4] - The Audit Department has the authority to request relevant documents, examine various financial records, conduct investigations, and propose corrective actions for any identified issues [4][5] Internal Audit Procedures and Requirements - The internal audit process includes determining audit priorities, notifying audited departments, collecting evidence, drafting audit reports, and ensuring compliance with audit recommendations [5][6] - The Audit Department must submit an annual audit work plan and report to the Audit Committee, covering significant transactions and compliance with financial reporting and disclosure requirements [6][7] Accountability and Protection of Audit Personnel - The company is committed to protecting audit personnel from retaliation and ensuring that any misconduct by audited units is addressed appropriately [9][10] - Serious violations of internal control and management practices may lead to disciplinary actions against responsible personnel [9][10]