Internal Audit

Internal Audit System

The company establishes an internal control system, sets up internal auditors and allocates appropriate auditors in accordance with the provisions of the "Public Issue Company Establishment of Internal Control System Handling Guidelines". The internal control system should consider the company's organization and operation and review it at any time to respond to changes in the internal and external environment and ensure the effectiveness of the system.

The purpose of internal audit is to assist the board of directors and management to implement the rules and regulations, inspect and review the deficiencies of the internal control system and measure the efficiency of operations, and provide timely improvement suggestions to ensure the continuous and effective implementation of the internal control system and as a review and correction The basis for the internal control system.

 Internal audit organization

The internal audit of the company is directly under the board of directors.

In accordance with the provisions of the company's corporate governance code of practice, the appointment, removal, evaluation, and salary of internal auditors should be submitted to the board of directors for approval. The results of the evaluation of the company's internal auditors were reported to the board of directors on April 18, 2024.

 Internal Audit Operation

  1. Before the end of each year, according to the results of the risk assessment, draft an audit plan for the next year and submit it to the board of directors for approval.
  2. Execute various inspections according to the audit plan and put forward improvement suggestions, and the deficiencies and abnormalities should be tracked and implemented for improvement.
  3. Make an audit business report to the chairman and the audit committee every month or when necessary, and attend the audit committee and the regular board of directors.
  4. Urge internal units and subsidiaries to perform self-assessment, and review the self-assessment report to judge the effectiveness of the implementation of the internal control system.