江南时报讯 今年以来，南通农商银行紧扣"信贷业务提升年"目标，以提升审计监督质效为切入点，将 审计监督深度融入信贷业务全流程，着力构建集中统一、全面覆盖、权威高效的审计监督体系，为全行 高质量发展提供坚实保障。 精准聚焦，筑牢风险屏障。围绕联合银行开展的押品专项审计，严格对标监管要求，从准入、监测到处 置全流程排查管理漏洞，有效防控抵质押业务风险。在支行全面审计中，从业务合规、风险管控、内部 管理等多维度入手，开展穿透式审查。通过审计模型跑批、信贷档案调阅等方式，摸清运营现状，深挖 潜在风险，助力支行合规经营。对审计发现问题，内部审计部门及时反馈，推动业务部门自查自纠，最 大化发挥审计价值。 创新驱动，激活团队动能。以"全员能力提升"为核心，构建理论培训与项目实践相结合的能力培养体 系。定期组织专题研讨，聚焦信贷管理、员工行为、财务监督等重点领域，解析审计思路与风险要点； 积极参与外部培训，借鉴他行先进经验，持续优化审计方案。在项目实战中，实行新老搭配、以老带 新，由资深成员担任组长，全程指导实战技巧，确保团队每完成一个项目、能力实现一次提升。通 过"业务痛点梳理+模型逻辑拆解+创新思路碰撞"，共同探索模型构 ...

Group 1 - The audit authority is implementing a series of corrective measures following the feedback from the Central Inspection Team, emphasizing the importance of political responsibility and organizational leadership in the rectification process [2][3][4] - The audit authority has established a dedicated leadership group to oversee the rectification efforts, ensuring that corrective actions are prioritized and effectively managed [2][3] - A systematic approach to tracking and managing rectification tasks has been implemented, including the use of an information system to monitor progress and ensure accountability [3][4] Group 2 - The audit authority is focusing on enhancing the quality of audit supervision, particularly in areas such as public welfare funding and major risk identification, to ensure effective oversight and risk mitigation [5][6][7] - There is a commitment to improving the operational mechanisms of audit work, including the establishment of clear reporting protocols and collaboration with relevant departments to address significant issues identified during audits [4][5] - The authority is also enhancing its internal governance by strengthening the management of audit personnel and ensuring compliance with ethical standards [7][8] Group 3 - The audit authority is dedicated to long-term rectification efforts, combining immediate actions with sustainable practices to ensure ongoing compliance with central directives [11][12] - Future plans include reinforcing the mechanisms for continuous improvement in audit practices, ensuring alignment with national policies, and enhancing the effectiveness of audit operations [12][13] - The authority aims to uphold strict party discipline and accountability within its ranks, fostering a culture of integrity and transparency [13][14]

Core Viewpoint - Recent audit reports have revealed issues related to the improper disbursement of pension funds, raising public concern about the effectiveness of regulatory oversight and the ability of relevant departments to proactively identify such problems [1] Group 1 - The issue of pension fund misallocation has come to light primarily through audit investigations, suggesting a lack of proactive measures from regulatory bodies [1] - Questions have been raised regarding why regulatory departments have not been able to detect these issues independently, indicating potential gaps in oversight [1] - The reliance on audits to uncover these problems raises concerns about how long these improperly issued pensions would continue to be disbursed without such investigations [1]

Group 1 - The core viewpoint of the articles emphasizes the continuous improvement of the audit supervision system at Nantong Rural Commercial Bank to enhance risk management and compliance, thereby laying a solid foundation for high-quality development [1][2] Group 2 - The bank has completed 15 audit projects by the end of June, identifying 45 issues, issuing 8 rectification notices, 1 management suggestion, and 2 risk warning letters [1] - A digital audit process has been established, incorporating various monitoring models for operational management, credit risk, and case prevention, enhancing the intelligence level of audits [1] - The bank has created an audit rectification ledger to track 31 issues, with 30 resolved, and has transformed audit results into 14 management suggestions and 5 process optimization plans [2] Group 3 - The bank is focused on building a professional audit team through systematic management and training, enhancing the capabilities of audit personnel in business knowledge, computer skills, and data analysis [2] - Future initiatives will include advancing audit reform and innovation to better prevent financial risks and support the real economy, contributing to local economic prosperity [2]

第一条 为强化利欧集团股份有限公司（以下简称"公司"）董事会决策功 能，做到事前审计、专业审计，确保董事会对经理层的有效监督，完善公司治理 结构，防范公司经营风险。根据《中华人民共和国公司法》《上市公司治理准则》 《深圳证券交易所上市公司自律监管指引第 1 号——主板上市公司规范运作》 《利欧集团股份有限公司章程》（以下简称"《公司章程》"）及其他有关法律 法规的规定，公司特设立董事会审计委员会，并制定本工作细则。 利欧集团股份有限公司 审计委员会工作细则 利欧集团股份有限公司 二〇二五年九月 利欧集团股份有限公司 审计委员会工作细则 第一章 总则 第六条 审计委员会任期与董事会一致，委员任期届满，连选可以连任。期 间如有委员不再担任公司董事职务，自动失去委员资格，并由委员会及时根据上 述第三至第五条规定补足委员人数。 连续两次未能亲自出席会议，也未能以书面形式向委员会提交对会议议题的 意见报告，视为不能履行职责，董事会应当对该委员予以撤换。 第二条 董事会审计委员会是公司董事会下设的专门机构，主要负责公司内、 外部审计的沟通、监督和核查工作。 第三章 职责权限 第二章 人员组成 第七条 公司董事会审计委员会 ...

General Provisions - The purpose of establishing the Audit Committee is to enhance the decision-making function of the board of directors and ensure effective supervision of financial and operational activities [1] - The Audit Committee is a specialized working body set up by the board of directors, responsible for communication, supervision, and verification of internal and external audits [1][2] Composition of the Committee - The Audit Committee consists of more than three directors, with a majority being independent directors, and the chairperson must be an independent director with accounting expertise [3][4] - The term of the Audit Committee members aligns with that of other directors, and members can be re-elected [2][3] Responsibilities and Authority - The Audit Committee is responsible for reviewing financial information, supervising internal and external audits, and evaluating internal controls [9] - Key responsibilities include supervising external audit work, reviewing financial reports, assessing internal control effectiveness, and coordinating communication between management and external auditors [9][10][11] Work Procedures - The Audit Committee must hold at least one meeting each quarter, with meetings called by the chairperson or upon request by committee members [8][29] - Meeting notifications must be sent three days in advance, and decisions require a majority vote from committee members [8][29] Information Disclosure - The company must disclose the composition and professional background of the Audit Committee members, as well as any significant issues identified during their duties [36][37] - If the board does not adopt the Audit Committee's proposals, the company must disclose the reasons for this decision [38] Additional Regulations - The rules and procedures established by the Audit Committee must comply with relevant laws, regulations, and the company's articles of association [12][16] - The Audit Committee is responsible for formulating and revising its own rules and procedures, which are integral to the overall governance framework of the company [12][16]

Core Points - The article outlines the regulations and responsibilities of the Audit Committee of Jiangsu Kangwei Century Biotechnology Co., Ltd, emphasizing the need for independent directors and their qualifications [2][4][5] - The Audit Committee is responsible for overseeing financial reporting, internal controls, and external audits, ensuring compliance with relevant laws and regulations [3][6][7] Group 1: Audit Committee Structure - The Audit Committee must consist of directors who are not senior management, with a majority being independent directors [2][4] - Independent directors must have relevant professional knowledge and experience to effectively supervise and evaluate audit work [2][4] - The committee is responsible for proposing the hiring or replacement of external auditors and reviewing their fees and terms [5][6] Group 2: Responsibilities and Authority - The main responsibilities of the Audit Committee include supervising external audits, evaluating internal audits, and reviewing financial information [6][7] - The committee must ensure the accuracy and completeness of financial reports and address any significant issues related to fraud or misrepresentation [6][7] - The committee has the authority to hire independent consultants and legal advisors as needed [10][12] Group 3: Meeting Procedures - The Audit Committee is required to hold at least one regular meeting each quarter and can convene additional meetings as necessary [10][12] - A quorum for meetings requires the presence of at least two-thirds of the committee members [10][12] - Meeting records must be kept for a minimum of ten years, detailing attendance, agenda, and decisions made [11][13]

Core Viewpoint - The company has established an Audit Committee under the Board of Directors to enhance decision-making capabilities, ensure effective supervision of the management, and improve corporate governance structure [1]. Group 1: General Provisions - The Audit Committee is responsible for financial inspection, supervision of directors and senior management, and proposing the convening of extraordinary shareholder meetings when necessary [1][2]. - The committee consists of five members, including three independent directors, with the chairperson being a professional in accounting [2][3]. Group 2: Responsibilities and Authority - The main responsibilities of the Audit Committee include supervising external and internal audits, reviewing financial information, and assessing internal controls [2][5]. - The committee is tasked with ensuring the integrity of financial reports and addressing any issues related to fraud or significant misstatements [5][10]. Group 3: Decision-Making Procedures - The Audit Committee must approve certain matters, such as the disclosure of financial reports and the hiring or dismissal of external auditors, before submitting them to the Board for review [9][10]. - Meetings of the Audit Committee are required to be held regularly, with at least four meetings annually, and decisions must be made with a majority vote [11][14]. Group 4: Meeting Protocols - The committee meetings can be regular or temporary, with specific notification requirements for all members [11][12]. - Meeting records must be maintained, detailing attendance, discussions, and voting outcomes, and these records should be preserved for at least ten years [14][15].

Core Viewpoint - The document outlines the operational guidelines for the Audit Committee of Liaoning Chengda Co., Ltd., aiming to enhance corporate governance and ensure effective oversight of financial reporting and auditing processes [1][2]. Group 1: General Provisions - The Audit Committee is established to review financial information, supervise internal and external audits, and ensure compliance with relevant laws and regulations [1]. - Members of the Audit Committee must possess adequate time, expertise, and professional integrity to fulfill their responsibilities effectively [1][2]. Group 2: Composition of the Committee - The Audit Committee consists of three directors who are not senior management, with a majority being independent directors [2]. - The committee is chaired by a member with accounting expertise, elected by the board [2]. Group 3: Responsibilities and Authority - The main responsibilities include reviewing financial disclosures, supervising external audits, and evaluating internal controls [3][4]. - The committee must approve significant financial reports and changes in accounting policies before submission to the board [3][4]. Group 4: Internal and External Audit Oversight - The committee is responsible for selecting external auditors and evaluating their performance annually [4][5]. - It must also oversee the internal audit process, ensuring that internal controls are effective and any deficiencies are addressed [5][6]. Group 5: Meeting Procedures - The Audit Committee is required to meet at least quarterly, with provisions for additional meetings as necessary [9][10]. - A quorum of two-thirds of the members is needed for meetings, and decisions must be made by a majority vote [9][10]. Group 6: Reporting and Documentation - The committee must maintain detailed records of meetings and decisions, which should be preserved for at least ten years [11]. - Annual reports on the committee's activities must be disclosed to the Shanghai Stock Exchange alongside the company's annual report [11][12].

Core Viewpoint - The establishment and operation of the Audit Committee of Shenzhen Guangfeng Technology Co., Ltd. aim to enhance internal control, ensure effective supervision by the board of directors, and improve corporate governance structure [1]. Group 1: General Provisions - The Audit Committee is a specialized working body established by the board of directors, responsible for communication and coordination of internal and external audits, supervising the implementation of internal audit systems, and reporting to the board [1][2]. - The committee members must dedicate sufficient time and effort to fulfill their responsibilities effectively [2]. Group 2: Composition of the Committee - The Audit Committee consists of at least three directors, with a majority being independent directors, and the chairperson must be a qualified accounting professional [6][7]. - The term of the committee members aligns with that of the board, with independent directors limited to a maximum of six consecutive years [7][8]. Group 3: Responsibilities and Authority - The main responsibilities of the Audit Committee include reviewing financial information, supervising internal and external audits, and ensuring compliance with laws and regulations [11][12]. - The committee is tasked with evaluating the independence and professionalism of external auditors and proposing their appointment or dismissal [14][15]. Group 4: Internal Control and Audit - The Audit Committee supervises the internal audit department, ensuring it operates effectively and reports on significant issues [17][18]. - The committee is responsible for assessing the effectiveness of internal controls and ensuring timely rectification of any identified deficiencies [19][20]. Group 5: Meeting Procedures - The Audit Committee must hold at least one regular meeting each quarter, with provisions for special meetings as needed [33][34]. - Decisions require a majority vote from attending members, and detailed records of meetings must be maintained for at least ten years [45][46].