会议听取了2025年度财务报表及内部控制审计方案汇报、2025年度内部审计工作总结，对年度审计重点、风险防控、内控建设等工作作出部署。会议要 求，要充分发挥审计与风险管理委员会监督把关、防范风险、提升治理的重要作用，强化内外部审计协同联动，持续提升规范化管理水平，为公司高质量 发展提供坚实保障。 国机集团第三监督办公室，国机汽车董事会办公室（战略投资部）、资产财务部、审计法律部有关人员列席会议。 （来源：国机汽车） 2026年2月11日，国机汽车召开第九届董事会审计与风险管理委员会2026年第一次会议。审计与风险管理委员会主任祝继高主持会议，委员王都、戴旻参 加会议。国机集团第三监督办公室主任董建红、国机汽车财务总监兼董事会秘书张之亮列席会议。 （来源：国机汽车） 2026年2月11日，国机汽车召开第九届董事会审计与风险管理委员会2026年第一次会议。审计与风险管理委员会主任祝继高主持会议，委员王都、戴旻参 加会议。国机集团第三监督办公室主任董建红、国机汽车财务总监兼董事会秘书张之亮列席会议。 会议听取了2025年度财务报表及内部控制审计方案汇报、2025年度内部审计工作总结，对年度审计重点、风险防控、内控建 ...

Core Points - The article outlines the operational guidelines for the Audit and Risk Management Committee of China Railway Construction Corporation Limited, aiming to enhance corporate governance and compliance with relevant laws and regulations [1][2]. Group 1: Committee Structure and Responsibilities - The Audit and Risk Management Committee consists of three to five non-executive directors, with a majority being independent non-executive directors, and at least one member must be an accounting professional [2]. - The committee is responsible for reviewing financial information, supervising internal and external audits, and evaluating internal control systems [1][9]. - The committee must ensure compliance with laws and regulations, guide the establishment of risk management and internal control systems, and assess their effectiveness [5][9]. Group 2: Meeting Procedures - The committee is required to hold at least one meeting per quarter and can convene additional meetings as necessary [13]. - Meetings must be announced at least three days in advance, and a quorum requires the presence of two-thirds of the members [13][15]. - Decisions made during meetings must be documented, and all members are bound by confidentiality regarding the discussions [32]. Group 3: Reporting and Accountability - The committee must report its findings and recommendations to the board of directors, including any issues related to financial reporting and compliance [8][10]. - It is responsible for evaluating the performance of internal and external auditors and making recommendations regarding their appointment or dismissal [6][9]. - The committee has the authority to propose actions against directors or senior management if their conduct harms the company's interests [7][10].