Internal Control Audit Report
Tianheng Special Letter (2026) No. 00195
To all shareholders of Rihai Intelligent Technology Co., Ltd.:
In accordance with the "Audit Guidelines for Internal Control" and the requirements of the Chinese Certified Public Accountants' professional standards, we have audited the effectiveness of the internal financial reporting controls of Rihai Intelligent Technology Co., Ltd. (hereinafter referred to as "Rihai Intelligent") as of December 31, 2025.
I. Responsibility of the Company for Internal Control
In accordance with the provisions of the "Basic Norms for Enterprise Internal Control," "Application Guidelines for Enterprise Internal Control," and "Evaluation Guidelines for Enterprise Internal Control," it is the responsibility of the Rihai Intelligent board of directors to establish, improve, and effectively implement internal control, and to evaluate its effectiveness.
II. Responsibility of the Certified Public Accountant
Our responsibility is to express an audit opinion on the effectiveness of financial reporting internal controls based on the implementation of audit work, and to disclose any material weaknesses in non-financial reporting internal controls that are noted.
III. Inherent Limitations of Internal Control
Internal control has inherent limitations, and there is a possibility that misstatements cannot be prevented or detected. In addition, due to changes in circumstances, internal control may become inappropriate, or the degree of compliance with control policies and procedures may decrease. There is a certain risk in inferring the future effectiveness of internal control based on the results of internal control audits.