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Internal Audit

Purpose of Internal Audit

To promote the sound operation of the Company and establish a internal control system, to assist the Board and managers in assessing and reviewing the deficiencies of the internal control system, and to measure the effectiveness and efficiency of the operation, and to provide suggestions for improvement in a timely manner to ensure the continuous and effective implementation of the internal control system and serve as a basis for reviewing and amending the internal control system.

Organization for Internal Audit

  1. The Audit Office is an independent unit, which is directly subordinate to the board of directors, with sufficient dedicated internal auditors.
  2. According to Article 3 of “Corporate Governance Best Practice Principles”, appointment, dismissal, evaluation and review, salary and compensation of internal auditors of The Company shall be reported to the board of directors or shall be submitted by the chief auditor to the board chairperson for approval.

Operation of Internal Audit

  1. The Internal Audit shall formulate an annual audit plan based on the results of the risk assessment every year, at least including the audit items listed in the ” Regulations Governing Establishment of Internal Control Systems by Public Companies ” and submits it to the board of directors for approval before implementation. In addition, project audits are carried out according to operational needs.
  2. After the internal audit is completed, the audit results are submitted with working papers and related supporting to prepare an audit report, and the audit results are fully communicated with the inspected unit. Internal auditor should track the deficiency items until the improvement is completed, and at least a quarterly tracking reports is prepared and submitted to the chairman of the board for approval and delivered to independent directors for review.
  3. In addition to the audit report being delivered to independent directors before the end of the next month after completion, the internal audit officer will report to the audit committee and the board of directors on the implementation of the audit and the improvement of deficiency items every quarter to assist the board and managers in performing internal control and risk management responsibility.
  4. Internal Audit shall review the self-assessment reports prepared by various departments of the Company to check implementation of various business operations and relevant documentations, consolidating the result from self-assessment and submitting reports to the audit committee and the board of directors, as the basis for evaluating the effectiveness of the overall internal control system and issuing an internal control system statement.

Communications between independent directors/ Internal Auditor Officer

The Internal Auditor Officer of the Company regularly report audit business at the meetings of the Board of Directors and the Audit Committee, and separately communicates with the independent directors the results of the audit report and the improvement of deficiency, and if there are special circumstances, the Internal Auditor Officer shall notify the Audit Committee.

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