Investor Information
Internal Audit Information
Internal Audit Organization and Operations
The Qurpose of Internal Audit
The purpose of internal audit is to assist the board of directors and management in examining and reviewing the effectiveness of the internal control system, evaluating the effectiveness and efficiency of operations, and providing timely improvement suggestions. This ensures the continuous and effective implementation of the internal control system and serves as a basis for reviewing and revising the internal control system.
Internal Audit Organization
The company's internal audit unit directly reports to the board of directors. The appointment and dismissal of the audit supervisor must be approved by the board of directors. The internal audit unit consists of one audit supervisor and three auditors, and the staffing will be adjusted based on actual operations.
In accordance with Article 3 of the Corporate Governance Best Practice Principles, the appointment, evaluation, and compensation of internal audit personnel are to be reported by the audit supervisor to the chairman for approval. The Corporate Governance Best Practice Principles are disclosed in the company’s official website under the Corporate Governance section.
Audit personnel are qualified according to the requirements of the Securities and Futures Bureau and continue to take professional internal audit courses annually. The list of internal auditors is filed with the Market Observation Post System by the end of January each year.
Internal Audit Organization and Operations
Audit Scope
The audit scope includes examining and reviewing the adequacy and effectiveness of the company's internal control system, providing timely improvement suggestions to ensure the continuous and effective implementation of the internal control system, and serving as a basis for reviewing and revising the internal control system.
Audit Targets
The audit targets include all units within the company and its subsidiaries.
Audit Methodology
The company has established the "Internal Control System" and "Internal Audit Implementation Guidelines" in accordance with the "Guidelines for the Establishment of Internal Control Systems by Publicly Issued Companies" issued by the Financial Supervisory Commission's Securities and Futures Bureau. These serve as the basis for conducting internal audits.
The audit department examines the control operations of various business activities under the company's internal control system to assess the effectiveness, compliance, and impact of the current internal controls. The frequency and content of each audit cycle are determined based on legal requirements and an assessment of the company’s internal and external business environment and risks.
Audit Report
The audit department formulates an annual audit plan to examine and assess the implementation of the internal control system and provides timely improvement suggestions to ensure its continuous and effective execution.
After the audit is completed, the audit department issues an audit report, which is presented by the audit supervisor at the board of directors meeting to report the status and results of the audit, thereby reinforcing the spirit of corporate governance. In addition, the audit department reviews the self-assessment reports of the company’s units and subsidiaries each year, and along with the internal audit results and improvement status, provides the board of directors and the general manager with an evaluation of the overall effectiveness of the internal control system and the basis for issuing the internal control system statement. This statement is published in the annual report as required. The annual audit plan, audit execution status, internal control deficiencies, and improvement status of any abnormal matters are also disclosed as required in the Market Observation Post System.
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