Internal Audit

Operation Process of Internal Audit

(1) Internal Audit Organization
An audit department is affiliated with the internal audit unit of the board of directors, and a full-time internal auditor; the appointment and removal of the internal audit supervisor is approved by the board of directors. In addition to the qualifications required by the FSC, the auditors continue to study the internal audit related courses every year to enhance quality and ability.

(2) Internal Audit Operation
The audit department assess and track the soundness, rationality and effectiveness of the company's internal control system and various management systems. Internal audit is an independent position which is designed to identify and consult activities to enhance and improve the company's operational value. The company is assisted in accomplishing the goals by bringing a systematic, disciplined approach to improving the effectiveness of risk management, control, and supervision processes. Annual audit plan is prepared by the internal audit department, and submitted to the board of directors for approval. It performs audit work based on the annual audit plan. The internal auditors perform their duties in an objective. The audit report and follow-up report are submitted to the supervisor for inspection after the end of the month . The audit supervisor reports the audit business to the board of directors and the supervisor.

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