Investor Relations

Internal Audit Operation

The audit unit of the company is subordinate to the board of directors, and the internal audit supervisor must be appointed and removed by the resolution of the board of directors. Currently, the company has one audit supervisor.

Internal Auditing

The internal audit unit of the company prepares an annual audit plan based on the content of the audit. The audit scope covers the major cycles of the company's operations and various management controls. The auditors will make audit findings and results into audit reports, which will be submitted to the chairman and supervisors. Persons review, and continue to track the found deficiencies and abnormal conditions until they are improved; in addition to attending the regular board of directors to report on the audit business, if there are major deficiencies, the audit supervisor will immediately report to the supervisor.

The company's audit supervisor shall report the following matters to the competent authority through the Internet information system according to the prescribed period:

• Report the basic information and professional training hours of the auditors of the previous year within one month after the end of each fiscal year.
• Report the implementation of the annual audit plan for the previous year within two months after the end of each fiscal year.
• Report the internal control system statement of the previous year within three months after the end of each fiscal year.
• Within five months after the end of each fiscal year, report the deficiency of the internal control system and the improvement of abnormal matters found in the internal audit of the previous year.
• Report the audit plan for the next year before the end of each fiscal year.