Internal Audit
Audit Department Organization
The internal audit within the Company is an independent unit directly under the board of directors. In addition to regular reporting at board meetings, it reports to the chairman and the audit committee on a quarterly basis and as necessary.
1.Assist the Board of Directors and management in examining and reviewing deficiencies in the "internal control system," assessing the effectiveness and efficiency of operations, and providing timely improvement suggestions to ensure the continuous and effective implementation of the "internal control system" as a basis for reviewing and revising the system.
(二) Conduct comprehensive and in-depth audits and analyses of various operational activities to confirm compliance with legal requirements and company regulations. In the event of identified deficiencies and abnormalities, disclose them truthfully in audit reports and track them until improvements are implemented, aiming to enhance operational performance.
Roles and Responsibilities of the Audit Department
1. Develop an annual audit plan based on risk assessments and legal regulations, execute audits based on the approved plan by the board of directors, and deliver audit reports to the audit committee for review by the end of the month following the completion of audit items.
2. Undertake internal special project audit tasks as instructed by the board of directors and the chairman.
3. Regularly report on audit activities to independent directors and the audit committee, and attend board meetings to provide reports.
4. Establish, revise, and implement detailed rules for internal audit.
5. Self-assess, plan, implement, review, improve, track, and report online in accordance with regulatory requirements.
6. Complete the following online reporting tasks in accordance with the relevant authorities' regulations:
| Reporting Period | Reporting Method | Reporting Content |
|---|---|---|
| Before the end of January each year | Internet Information System Reporting | List of Internal Audit Personnel |
| Before the end of January each year | Internet Information System Reporting | Audit Training Hours Declaration |
| Before the end of February each year | Internet Information System Reporting | Execution status of the annual audit plan for the previous year |
| Before the end of March each year | Internet Information System Reporting | Internet Information System Reporting Internal Control System Statement |
| Before the end of May each year | Internet Information System Reporting | |
| Before the end of December | Internet Information System Reporting | Audit plan for the following year |
