Internal Control Audit Report
Auditor's Report (Audit) No. S00315
To all shareholders of Hangzhou Hikvision Digital 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 financial reporting internal controls of Hangzhou Hikvision Digital Technology Co., Ltd. as of December 31, 2025.
I. The Company's Responsibility for Internal Control
In accordance with the provisions of the "Basic Norms for Enterprise Internal Control," the "Application Guidelines for Enterprise Internal Control," and the "Evaluation Guidelines for Enterprise Internal Control," it is the responsibility of the Board of Directors of Hangzhou Hikvision Digital Technology Co., Ltd. to establish, improve, and effectively implement internal controls, and to evaluate their effectiveness.
II. The Responsibility of the Certified Public Accountants
Our responsibility is to express an audit opinion on the effectiveness of financial reporting internal controls based on the audit work performed, and to disclose any material weaknesses in non-financial reporting internal controls that we have noted.
III. Inherent Limitations of Internal Control
Internal control has inherent limitations, and there is a possibility that misstatements may not be prevented or detected. In addition, changes in circumstances may render internal controls inadequate, or reduce the degree of compliance with control policies and procedures. Therefore, there is a certain risk in inferring the effectiveness of future internal controls from the results of the internal control audit.