Internal audit organization

1. The company's internal audit department is affiliated to the board of directors.
2. The establishment of an internal audit supervisor, the appointment and dismissal of audit supervisors requires the consent of the board of directors, and the establishment of an appropriate number of full-time auditors, all of whom are full-time auditors, uphold the spirit of independent detachment, and perform various internal audits.




Internal audit operation

1. The internal audit department audits the design and implementation of various types of internal control systems of all units and subsidiaries of the company. It also considers that management needs to carry out ad hoc audits or reviews.
2. Based on the risk assessment results of the company's operations and the internal control loops and management operations required by the laws and regulations, an annual audit plan is formulated and submitted to the board of directors for approval.
3. The audit plan is actually executed and the audit report is made. If any problems are found, follow-up reports are continuously made and improvement tracking reports are produced. The audit reports and improvement tracking reports are submitted to the board of directors, the independent directors and the audit committee, and are regularly or as necessary. report.
4. At least once every year, the internal audit unit reviews the self-assessment report of each unit and sub-branch, together with the findings of the absence of internal control and the improvement of abnormal matters, to serve as a board of directors and management to evaluate the effectiveness of the overall internal control system.