Core Viewpoint - The document outlines the internal audit management system of Shanghai Environment Group Co., Ltd, emphasizing the importance of internal audits in enhancing operational efficiency and compliance with legal regulations [1][2]. Group 1: General Provisions - The internal audit system is established to strengthen the company's internal audit work and promote healthy business development in accordance with relevant laws and regulations [1]. - The internal audit applies to the company and its subsidiaries where it holds more than 50% ownership [1]. - Internal auditing is defined as the supervision and evaluation of financial management, asset management, and operational management to ensure authenticity, legality, and effectiveness [1]. Group 2: Internal Audit Institution - The company has established an audit department as the internal audit institution, which reports to the board of directors and is supervised by the audit committee [1][2]. - The internal audit institution must maintain independence and not be co-located with the finance department [2]. Group 3: Internal Audit Personnel - Internal audit personnel must possess high political quality and relevant professional qualifications in auditing, finance, engineering, and management [2][3]. - Internal auditors are required to adhere to laws, regulations, and internal audit standards, ensuring objectivity and confidentiality [2][3]. Group 4: Responsibilities of Internal Audit Institution - The internal audit institution is responsible for developing and implementing internal audit regulations based on legal requirements and the company's actual situation [3][4]. - It conducts audits on financial data, management performance, and compliance with internal controls, and reports significant findings to management and the audit committee [4][5]. Group 5: Work Procedures of Internal Audit - The internal audit institution must create an annual audit plan approved by management and the board of directors [7][8]. - Auditors must notify the audited units three working days before the audit and can use various methods to gather evidence [8][9]. Group 6: Reporting and Follow-up - The internal audit institution must submit an annual report to management and the audit committee, detailing the execution of the audit plan and findings [9][10]. - Follow-up audits are required to ensure that corrective actions are taken based on previous audit findings [9][10]. Group 7: Rewards and Penalties - The internal audit institution can recommend rewards for units and personnel that comply with financial regulations and provide valuable management suggestions [10]. - Immediate action will be taken against individuals who obstruct the audit process or retaliate against auditors [10].

宁波圣龙汽车动力系统股份有限公司 内部审计管理制度 （2025 年 8 月修订） 为了规范内部审计工作，明确内部审计机构和人员的责任，发挥内部审计在 强化内部控制、改善经营管理、提高经济效益中的作用，进一步促进公司经济运 行健康发展，实现内部审计工作的制度化、规范化，根据《中华人民共和国审计 法》《上市公司治理准则》《上海证券交易所股票上市规则》《审计署关于内部 审计工作的规定》《中国内部审计准则》及其他相关法律、法规、规范性文件以 及《宁波圣龙汽车动力系统股份有限公司公司章程》的相关规定，结合公司实际， 特制定本制度。 适用于股份公司及下属公司，包括分公司、全资子公司及控股子公司的审计 管理活动。 内部审计:本制度所称的"内部审计"是指公司内部的一种独立客观的监督、 评价活动，通过对经营活动及内部控制的适当性、合法性和有效性进行审查、评 价和提出建议，促进改善公司运行的效率和效果，帮助实现公司发展目标，实现 公司健康发展。 计委员会报告工作。经授权实施各类审计业务、进行内部控制检查监督，并对公 司内部控制进行评价等。审计部成员原则上独立于公司的日常经营管理事务。内 部审计机构在对公司业务活动、风险管理、内部 ...

Core Viewpoint - The internal audit management system of China National Freight Company aims to enhance governance and ensure high-quality development through a centralized, comprehensive, and efficient internal audit supervision system [1][2]. Group 1: Internal Audit Framework - The internal audit is defined as an independent and objective evaluation of financial activities, internal controls, risk management, and compliance with economic responsibilities [1]. - The company establishes a leadership structure for internal audit under the Party and Board of Directors, with the main responsible person being the company's top leader [2][3]. - The internal audit department is responsible for daily operations and is organized in an integrated manner, including headquarters and audit centers [3][4]. Group 2: Audit Personnel Management - The internal audit team is required to be composed of professionals with diverse backgrounds, including finance, operations, law, and information technology [4][5]. - The company supports continuous education and training for audit personnel to enhance their professional competencies [5][6]. - A mechanism for personnel mobility between the internal audit department and other functional departments is encouraged to foster talent development [4][5]. Group 3: Audit Responsibilities and Authority - The internal audit department is tasked with implementing national policies, developing audit plans, and conducting audits on financial activities and internal controls [6][7]. - The department has the authority to access necessary documents, conduct investigations, and propose corrective actions based on audit findings [7][8]. - Regular reporting to the Party and Board of Directors on audit activities and findings is mandated [8][9]. Group 4: Audit Execution and Follow-up - Internal audits can be conducted through specific projects or ongoing dynamic supervision, with a focus on key areas and risks [9][10]. - Audit projects require a structured approach, including planning, execution, and reporting, with feedback from audited units [10][11]. - A mechanism for tracking and ensuring the implementation of audit recommendations is established, holding responsible parties accountable for corrective actions [11][12]. Group 5: Accountability and Compliance - The company emphasizes accountability for non-compliance with audit processes, including potential disciplinary actions against individuals who obstruct audits [12][13]. - Internal audit personnel are protected from retaliation when performing their duties, and any violations are subject to legal consequences [14][15]. - The internal audit management system is subject to regular review and updates to ensure its effectiveness and compliance with regulations [15].