Internal Audit

The establishment of our internal audit unit is based on the company's size, business situation, management needs, and other relevant laws and regulations. The audit office is directly under the board of directors, and an appropriate number of full-time audit personnel are allocated according to the scope of work and business, and a deputy is appointed.

 

The purpose of internal audit is to assist the board of directors and managers in examining and reviewing deficiencies in the internal control system and measuring the effectiveness and efficiency of operations, and to provide timely improvement suggestions to ensure the continued effective implementation of the internal control system and to serve as a basis for reviewing and revising the internal control system.

 

The internal control implementation guidelines clearly define the internal controls for internal audits and reviews of the company's operating procedures, and report on the appropriateness, effectiveness, and efficiency of the design and routine practices of such controls; its scope covers all company operations and its subsidiaries.

 

The internal audit unit performs its work in accordance with the audit plan, which is formulated based on the risk assessment results and approved by the board of directors. The internal audit personnel uphold the spirit of independence and perform their duties in an objective and impartial manner, and report the audit work to the audit committee and the board of directors regularly or as necessary.

 

Internal audits review the self-assessments performed by each unit, including assessing whether the work was performed and reviewing the documentation to ensure the quality of the performance, and synthesizing the self-assessment results to report to the audit committee and the board of directors.