第一章 总则 安徽巨一科技股份有限公司 内部审计制度 第一条 为加强安徽巨一科技股份有限公司（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《中华人民共和国公 司法》《中华人民共和国证券法》《企业内部控制基本规范》《上海证券交易所 科创板上市公司自律监管指引第 1 号——规范运作》等法律法规、中国证监会以 及上海证券交易所的相关规定，结合本公司内部审计工作的实际情况，制定本制 度。 第二条 本制度适用于公司及下属各子公司。子公司是指全资子公司及控股 子公司。 第三条 本制度所称内部审计，是指由公司内部审计机构或人员，对公司内 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。 第四条 内部审计工作应遵循的原则： （一）合法合规性。内部审计工作应当按照国家法律法规和公司的制度执行。 （二）独立性原则。审计部设置和审计工作的实施应该保持独立性，审计部 由审计委员会直接领导，不得置于任何职能部门的领导之下，即审计部独立行使 审计监督权，不受其他职能部门和个人的干涉。 （三）客观公正原则。审计工作应以事实为基础，准确揭示发现的问题，客 ...

Core Points - The internal audit system of Shanghai Longyun Cultural Technology Group Co., Ltd. aims to standardize internal audit work in accordance with national standards and regulations [2][3] - The internal audit institution is independent and reports to the board of directors, ensuring objectivity and avoiding conflicts of interest [2][3][5] Summary by Sections General Principles - The internal audit system is established based on guidelines from the China Internal Audit Association and relevant laws, applicable to the company and its subsidiaries [2] - The overall goals of internal auditing include improving the quality of accounting information, ensuring compliance with financial regulations, and providing recommendations for internal control improvements [2][3] Types of Internal Audits - Internal audits are categorized into financial statement audits, operational performance audits, executive departure audits, internal control audits, fixed asset investment audits, and other special audits [3][4] - Financial statement audits focus on the legality and fairness of financial data submitted by subsidiaries [3] - Operational performance audits assess the completion of performance indicators and their influencing factors [3][4] - Executive departure audits evaluate the financial status and performance of departing executives [4] Organization of Internal Audit Work - The internal audit institution operates independently and adheres to principles of objectivity and confidentiality [5][6] - The institution has the authority to review relevant financial documents and request cooperation from audited units [5][6] Internal Audit Reports - Internal audit reports summarize the findings and are submitted to the board of directors, with significant issues addressed in written recommendations [6] - Audited units must respond with a written rectification plan and report on the implementation of corrective actions [6] Supplementary Provisions - Violations of the internal audit system may result in disciplinary actions against responsible personnel [6] - The board of directors is responsible for interpreting the internal audit system, which takes effect upon approval [6]

Core Points - The internal audit system of Xinjiang Beixin Road and Bridge Group Co., Ltd. aims to standardize internal audit work, clarify responsibilities and powers of the internal audit institution and personnel, and enhance the supervisory function of internal audits to protect the legitimate rights and interests of the company and its shareholders [1][2] Chapter Summaries Chapter 1: Audit Purpose - The internal audit is designed to ensure compliance with laws and regulations, improve corporate governance, and promote effective internal controls [1] Chapter 2: Audit Scope and Basis - The audit applies to the headquarters and all subsidiaries, departments, and any other matters deemed necessary by the board [2] - The audit is based on national laws, company regulations, and operational guidelines [2] Chapter 3: Audit Institution and Personnel - The audit department is responsible for overseeing the authenticity and completeness of financial information and internal control systems [3] - Internal auditors must possess relevant professional knowledge and adhere to ethical standards [3][4] Chapter 4: Audit Responsibilities and Powers - The audit committee organizes and implements audits, ensuring that audit results are reliable for performance evaluations [4][5] - Auditors have the authority to request necessary documents and investigate issues within the audited units [6][7] Chapter 5: Work Procedures - The audit department must prepare an annual audit plan and report findings to the board [8][9] - Auditors must maintain confidentiality and document their findings accurately [9][10] Chapter 6: Audit Archive System - Audit records must be managed according to legal requirements, ensuring their integrity and security [11][12] Chapter 7: Rewards and Penalties - The audit department can recommend rewards for compliant behavior and impose penalties for violations of company policies [12][13] Chapter 8: Supplementary Provisions - The internal audit system is subject to relevant laws and regulations, and any amendments must be approved by the board [14][15]

Core Viewpoint - The internal audit system of Yangzhou Huitong Technology Co., Ltd. aims to standardize internal audit work, clarify responsibilities, ensure audit quality, and enhance economic efficiency through compliance with relevant laws and regulations [1][2]. Group 1: Internal Audit Objectives and Responsibilities - The purpose of internal audit is to promote the establishment of effective internal controls, manage costs, improve management, mitigate operational risks, and increase company value [1][2]. - The internal audit department is responsible for supervising and evaluating the financial expenditures, asset quality, operational performance, and the legitimacy and effectiveness of construction projects of the company and its subsidiaries [1][3]. Group 2: Internal Audit Structure - The board of directors is responsible for the establishment and effective implementation of the internal control system, with significant internal control systems requiring board approval [2][3]. - An audit committee is established by the board, composed entirely of directors who are not senior management, with independent directors making up more than half and serving as conveners [2][3]. Group 3: Audit Committee and Internal Audit Department - The internal audit department reports to the audit committee and is responsible for checking and supervising business activities, risk management, internal controls, and financial information [2][3]. - The internal audit department must maintain independence and cannot be under the leadership of the finance department [3][4]. Group 4: Audit Procedures and Reporting - The internal audit department is required to report at least quarterly to the board or audit committee on the execution of the internal audit plan and any issues discovered [4][5]. - The internal audit department must submit an annual internal audit report to the board or audit committee, covering significant external investments, asset transactions, and related party transactions [4][5]. Group 5: Internal Control Evaluation and Disclosure - The internal audit department is responsible for the organization and implementation of internal control evaluations, which must include a declaration of the board's commitment to the report's authenticity [8][9]. - If significant deficiencies or risks in internal controls are identified, the board must promptly disclose this information to the Shenzhen Stock Exchange [7][8]. Group 6: Compliance and Accountability - The company establishes an incentive and restraint mechanism for the internal audit department, with the audit committee participating in the evaluation of the internal audit head [10]. - Violations of laws, regulations, or internal policies by individuals or units can lead to penalties, including legal action for severe cases [10].

Core Viewpoint - The document outlines the internal audit system of Hubei Ping An Electric Technology Co., Ltd., emphasizing the importance of independent and objective supervision, evaluation, and consultation activities to enhance operational efficiency and achieve corporate development goals [1][2]. Group 1: Internal Audit Structure and Responsibilities - The company has established an Audit Department responsible for internal auditing, reporting directly to the Board of Directors and the Audit Committee [4][5]. - The Audit Department includes an Internal Control Office, Legal Office, and Listing Office to handle daily operations [5]. - Internal audit personnel must possess relevant qualifications, knowledge of laws and regulations, and experience in auditing and internal control [7][8]. Group 2: Audit Work and Reporting - Internal audit work includes compliance audits, risk audits, performance audits, and audits of economic responsibilities of leadership [4][5]. - The Audit Department is required to report at least quarterly to the Board or Audit Committee on audit plans and findings [6][7]. - The Audit Committee oversees the Audit Department's work and ensures compliance with internal control standards [10][11]. Group 3: Quality Control and Fraud Prevention - The company implements quality control measures for internal audits, including self-assessment and external evaluations [10][11]. - The Audit Department is responsible for preventing, detecting, and reporting fraud, ensuring that audit personnel maintain professional skepticism [15][16]. - Audit findings related to fraud must be reported to appropriate management levels for further investigation [16][17]. Group 4: Documentation and Compliance - The Audit Department must maintain comprehensive documentation of audit processes, including reports and working papers, for a minimum of 10 years [20][21]. - The internal audit system must comply with national laws and regulations, and any discrepancies will defer to these legal standards [22].

Core Points - The article outlines the internal audit system of Beijing Shenzhou Taiyue Software Co., Ltd, aiming to enhance audit quality and protect investor rights [1][2] - The internal audit is defined as an evaluation activity conducted by internal personnel to assess the effectiveness of internal controls, risk management, and the authenticity of financial information [1][2] - The establishment of an audit committee under the board of directors is mandated, consisting of three non-executive directors, including two independent directors [1][2] General Provisions - The internal audit department must maintain independence and not be under the financial department's leadership [2] - The audit committee is responsible for guiding and supervising the internal audit department's work, reviewing annual audit plans, and reporting significant issues to the board [2][3] - The internal audit department is tasked with evaluating the completeness and effectiveness of internal controls across the company and its subsidiaries [2][3] Responsibilities and Requirements - The internal audit department must report at least quarterly to the audit committee, detailing the execution of audit plans and any issues discovered [2][3] - The internal audit work should cover all business processes related to financial reporting and information disclosure, including sales, procurement, inventory, and asset management [3][4] - Audit evidence must be sufficient, relevant, and reliable, with detailed records maintained for ten years [3][4] Specific Implementation - The internal audit department is required to submit an annual audit work plan two months before the fiscal year-end and a report two months after the fiscal year-end [3][4] - The department must focus on significant external investments, asset purchases and sales, guarantees, related transactions, and the use of raised funds in its annual work plan [3][4] - Internal controls related to financial reporting and information disclosure must be evaluated, with any deficiencies reported to the audit committee [4][5] Audit Procedures - The internal audit department has the authority to conduct audits, request cooperation from audited units, and adjust audit objectives as necessary [4][5] - Audits of significant external investments must ensure compliance with approval procedures and assess the feasibility and risks of major projects [5][6] - The department must also audit the use of raised funds, ensuring compliance with investment plans and preventing misuse [6][7] Information Disclosure - The audit committee must issue an annual self-evaluation report on internal controls based on the internal audit department's findings [10][11] - The board of directors is responsible for reviewing the self-evaluation report and ensuring compliance with regulatory requirements [11][12] - Any significant issues identified in the internal audit must be reported to the Shenzhen Stock Exchange [12]

Core Viewpoint - The company establishes a comprehensive internal audit system to enhance supervision, ensure compliance with laws and regulations, and protect investors' rights and interests [1][2][3] Group 1: Internal Audit Principles and Structure - Internal audit is defined as an independent and objective evaluation activity aimed at assessing the effectiveness of internal controls, risk management, and the authenticity of financial information [1][2] - The internal audit department is established as a dedicated unit responsible for auditing financial management and economic efficiency across the company and its subsidiaries [2][3] - Auditors must possess good professional ethics and relevant expertise, and the company is committed to providing training opportunities to enhance their skills [2][3] Group 2: Responsibilities and Authority of Internal Audit - The main responsibilities of internal audit include supervising the execution of management systems, ensuring the safety and integrity of assets, and evaluating the effectiveness of internal controls and risk management [3][4] - Internal auditors have the authority to request necessary documents from audited units, conduct on-site inspections, and take temporary measures to halt serious violations during audits [3][4][5] - Auditors are required to report their findings to the board's audit committee at least quarterly, including issues discovered during audits [3][4] Group 3: Audit Procedures and Reporting - The internal audit department must develop an annual audit plan based on national regulations and the company's specific situation, which requires approval from the board's audit committee [4][5] - Auditors must document evidence collected during audits and produce a report within ten days of completing on-site audits, which the audited unit must respond to within seven days [5][6] - The final audit report must include details such as audit time, findings, causes of issues, and recommendations for improvement [5][6] Group 4: Scope and Content of Internal Audit - The internal audit covers all business activities related to financial reporting and information disclosure, including internal control evaluations and financial audits [6][7] - Specific areas of focus for financial audits include the execution of management systems, authenticity of performance, and compliance with procurement processes [7][8] - Special audits may be conducted based on the annual audit plan or specific requests from the audit committee, targeting areas such as investment projects and compliance with financial regulations [8][9] Group 5: Information Disclosure and Compliance - The internal audit department must issue an annual internal control evaluation report to the board's audit committee, detailing the effectiveness of internal controls and any deficiencies [11][12] - The company is required to disclose the internal control self-evaluation report and the auditor's report alongside its annual report [11][12] - If the auditor issues a non-unqualified opinion on internal control effectiveness, the board and supervisory committee must provide a special explanation regarding the impact of the findings [11][12]