Organization and Operation of Internal Audit

Audit Office Organization 

The Company's Audit Office is under the Board of Directors, and is equipped with a full-time internal audit supervisor and an audit manager, whose terms and conditions of service are in accordance with the "Regulations Governing the Establishment of Internal Control Systems in Public Companies". The head of the internal audit office attends the Board of Directors' meetings to report on business, and his/her appointment and removal should be approved by the Audit Committee and submitted to the Board of Directors for resolution, while his/her remuneration should be discussed by the Remuneration Committee and submitted to the Board of Directors for approval. The name, age, education, experience, years of service, and training of the internal auditor shall be reported to the FSC through the Internet information system before the end of January of each year in accordance with the regulations. The appointment and dismissal of internal auditors is signed by the head of audit and approved by the chairman of the board of directors, and the assessment and remuneration are handled in accordance with the company's internal regulations. The internal auditor's appointment and remuneration are handled in accordance with the company's internal rules and regulations.

Audit Office Job Description

1. Risk assessment and planning of the internal control and internal audit system of the Company and its subsidiaries.
2. Supervise and assist the Company's units and subsidiaries in developing internal control systems.
3. Audit plans are prepared and executed.
4. Audit report writing and tracking of deficiencies.  
5. Each unit of the Company and each subsidiary of the Company shall check and review the implementation of this policy on its own.
6. The project type of audit execution.  
7. The Audit Supervisor attends the Board of Directors' meetings and presents the internal audit report, and delivers and notifies the independent directors of the audit report in accordance with regulations.
8. Other matters that need to be carried out in accordance with relevant laws and regulations.