上海盟科药业股份有限公司 Shanghai MicuRx Pharmaceutical Co.,Ltd 内部审计制度 Internal audit 第一章 总则/ SUMMARY 第一条 本制度适用于上海盟科药业股份有限公司（以下简称“公司”）及其各成 员公司。成员公司指本公司全资附属公司和直接或间接绝对控制公司。 This system applies to Shanghai MicuRx Pharmaceutical Co.,Ltd and its member companies (hereinafter "company"). Member companies refer to wholly owned subsidiaries and direct or indirect absolute control companies. 第二条 为完善公司治理，规范公司内部审计管理工作，明确内部审计部门的职责 和权限，加强公司内部管理，提高运营效率、效果，保障公司健康发展， 根据《中华人民共和国审计法》《审计署关于内部审计工作的规定》《中 国内部审计准则》等法律规范、《国际内部审计专业事务框架》和公司实 际，制定本制度。 In order to improve the corporate governance, standardize the internal audit work of the company and clarify the responsibility and authority of the internal audit department, to strengthen the internal management of the company, to improve operational efficiency and effectiveness, and to ensure the healthy development of the company, according to the laws and criterions such as People's Republic of China (PRC) Audit Act , Regulations of the Audit Office on Internal Audit and Internal Audit Standards of China, IIA International Professional Practices Framework and actual situation of the company to enact this charter. 第三条 本制度所称内部审计旨在通过向董事会和管理层提供独立的、基于风险 的、客观的保证、建议、洞察、前瞻，从而增强组织创造、保护并保持价 值的能力。 As mentioned in this charter, internal audit aims to strengthen the organization’s ability to create, protect, and sustain value by providing the board and management with independent, risk-based, and objective assurance, advice, insight, and foresight. 第四条 各职能部门应依照本制度接受内部审计监督、评价，提出咨询。 All functional departments shall accept internal audit supervision, evaluation，and apply consultation according to this charter. 第五条 开展内部审计工作应遵循以下原则/ Internal audit shall follow the following principles: (一) 彰显诚信原则。内部审计人员必须在工作和行为中彰显诚信，秉持诚实与职 业勇气，在所有专业关系和沟通中保持真实、准确、清晰、公开与尊重，不 作出虚假、误导或欺骗性陈述，不隐瞒或遗漏重大事实。 Principle of integrity. Internal auditors must demonstrate integrity in their work and behavior, perform with honesty and professional courage, be truthful, accurate, clear, open, and respectful in all professional relationships and communications, and must not make false, misleading, or deceptive statements, nor conceal or omit material facts. (二) 客观性原则。开展内部审计工作应以客观事实和标准为依据，保持公正、不 偏不倚的态度，避免任何利益冲突。 Principle of objectivity. Internal audit shall be carried out on the basis of objective facts and standards, maintain an impartial, unbiased attitude, and avoid any conflict of interest. (三) 专业胜任原则。内部审计人员应当具备相应的专业知识、技能和能力，并不 断通过后续教育来保持和提升专业胜任能力。公司应对内部审计人员专业资 格的取得和相关后续教育予以支持和保障。 Principle of competency. Internal audit shall have relevant professional knowledge, skills and abilities, and continue to maintain and enhance professional competency through continuing professional education. The company shall support and guarantee the acquisition of professional qualifications of internal auditors and related continuing professional education. (四) 职业审慎原则。内部审计人员必须运用应有的职业审慎，考虑服务的性质、 风险、复杂性与重要性，保持职业怀疑态度，批判性评估信息的可靠性与充 分性。 Principle of due professional care. Internal auditors must exercise due professional care by considering the nature, risks, complexity, and significance of the services, maintain professional skepticism, and critically assess the reliability and sufficiency of information. (五) 保密性原则。内部审计人员应当谨慎利用和保护履行职责过程中获取的信息， 不将信息用于个人利益，未经批准不得对外提供和披露。 Principle of confidentiality. Internal auditors shall be prudent in the use and protection of information acquired in the course of their duties, must not use information for personal gain,