北京双杰电气股份有限公司 内部审计工作制度 第一章 总则 第一条 为规范并保障公司内部审计监督工作，提高审计工作质量，实现内部审 计经常化、制度化，发挥内部审计工作在加强内部控制管理、促进企业经济管理、提 高经济效益中的作用，根据《中华人民共和国审计法》《中华人民共和国证券法》 《深圳证券交易所上市公司自律监管指引第2号——创业板上市公司规范运作》等法 律、法规及《北京双杰电气股份有限公司章程》的有关规定，并结合公司实际情况， 特制定本制度。 第二条 本制度所称"内部审计"，是指一种独立、客观的确认和咨询活动，它通 过运用系统、规范的方法，审查和评价组织的业务活动、内部控制和风险管理的适当 性和有效性，以促进组织完善治理、增加价值和实现目标。 第三条 本制度适用于公司各部门及所有分公司、子公司的审计监督工作。 第二章 内部审计组织机构及人员 第四条 审计委员会下设审计部作为公司的内部审计机构。审计部在审计委员会 指导下独立开展审计工作，审计部对审计委员会负责，向审计委员会报告工作。审 计部作为公司的内部审计机构，对公司的业务活动、风险管理、内部控制、财务信 息等事项进行监督检查。 审计部应当保持独立性，配备专 ...

Core Viewpoint - The internal audit work system of the company aims to enhance internal control, improve management efficiency, and ensure the effectiveness of operations through a structured auditing process [1][2]. Group 1: General Principles - The internal audit is defined as an evaluation activity conducted by the company's internal audit institution or personnel to assess the effectiveness of internal controls, risk management, and the authenticity of financial information [1][2]. - The internal audit aims to provide management with analysis, evaluation, suggestions, and information to ensure cost-effective monitoring and compliance with regulations [1][3]. Group 2: Internal Audit Organization and Personnel - The company establishes an audit committee under the board of directors, which oversees the internal audit department that operates independently [2][3]. - Internal audit personnel must possess the necessary professional capabilities and continuously update their knowledge through ongoing education and training [2][3]. Group 3: Responsibilities and Authority of Internal Audit - The internal audit department is responsible for evaluating the completeness and effectiveness of internal control systems, auditing financial data for legality and authenticity, and assisting in establishing anti-fraud mechanisms [3][4]. - The internal audit department has the authority to determine audit projects and subjects autonomously based on the approved annual audit plan [4][5]. Group 4: Internal Audit Procedures - The internal audit department must draft a long-term plan based on the company's overall development strategy and submit an annual audit plan for approval [5][6]. - Audit personnel can employ various methods such as inspection, observation, and inquiry to gather necessary evidence during the audit process [6][7]. Group 5: Internal Audit Responsibility - The internal audit department operates under principles of evidence-based, objective, and accurate conclusions, with the authority to recommend penalties for violations of company regulations [8][9]. - Any violations by internal audit personnel, including misconduct or abuse of power, will result in disciplinary actions, and criminal cases will be referred to judicial authorities [9][11].