CITIC Securities Co., Ltd.
Review Opinion on启明星辰信息技术集团股份有限公司's 2025 Annual Internal Control Evaluation Report
CITIC Securities Co., Ltd. (hereinafter referred to as "CITIC Securities" or "Sponsor") is the sponsor for the targeted issuance of shares by启明星辰信息技术集团股份有限公司 (hereinafter referred to as "启明星辰" or "the Company"). In accordance with the "Administrative Measures for Securities Issuance and Listing Sponsorship Business" and other relevant laws, regulations, and normative documents, CITIC Securities has reviewed启明星辰's "2025 Annual Internal Control Evaluation Report." The details are as follows:
I. Sponsor's Review Work
CITIC Securities' sponsor representatives carefully reviewed the Company's "2025 Annual Internal Control Evaluation Report." Through inquiries with relevant personnel such as the Company's directors, senior management, internal audit staff, and external audit institutions, and by reviewing meeting documents of the Company's shareholders' meetings and board of directors, as well as various business and management rules and regulations, they have verified the completeness, reasonableness, and effectiveness of the Company's internal controls, and the truthfulness and objectivity of the "2025 Annual Internal Control Evaluation Report."
II. Self-Evaluation of the Effectiveness of the Company's Internal Control System Implementation
(1) Conclusion of Internal Control Evaluation
Based on the determination of major deficiencies in the Company's financial reporting internal controls, as of the internal control evaluation report date, there were no major deficiencies in financial reporting internal controls. The Board of Directors believes that the Company has maintained effective financial reporting internal controls in all material aspects in accordance with the requirements of the enterprise internal control standard system and relevant regulations.
Based on the determination of major deficiencies in the Company's non-financial reporting internal controls, as of the internal control evaluation report date, the Company found no major deficiencies in non-financial reporting internal controls.
No events have occurred between the internal control evaluation report date and the issuance date of the internal control evaluation report that affect the conclusion of the internal control effectiveness evaluation.
(2) Internal Control Evaluation Work
- Scope of Internal Control Evaluation
The Company determines the main entities, businesses, and matters included in the evaluation scope, as well as high-risk areas, based on a risk-oriented approach.
The main entities included in the evaluation scope are as follows: