Internal Control Audit Report
Beijing Jin Yi Cultural Development Co., Ltd. overall situation:
According to the "Guidelines for Internal Control Audits" and the relevant requirements of the China Securities Regulatory Commission, we have conducted an audit for Beijing Jin Yi Cultural Development Co., Ltd. (hereinafter referred to as "Jin Yi Cultural") for the internal control effectiveness as of December 31, 2025.
1. Responsibilities for Internal Control
According to the "Basic Norms for Internal Control," "Guidelines for Internal Control Application," and "Enterprise Internal Control Audit Guidelines," the company is responsible for establishing and maintaining effective internal controls.
2. Responsibilities of Registered Accountants
Our responsibility is to express an opinion on the effectiveness of the company's internal control based on our audit. We focus on the significant deficiencies identified in the financial report's internal control.
3. Limitations of Internal Control
Internal control has inherent limitations, which may not prevent or detect all material misstatements. Additionally, due to changes in the environment, internal control may not remain effective or may be subject to policy or procedural deviations.
4. Financial Report Internal Control Recommendations
We believe that Jin Yi Cultural should maintain effective financial reporting internal controls as of December 31, 2025, in accordance with the "Basic Norms for Internal Control" and relevant regulations.