Corporate Governance
Internal Audit Organization Operation
I. Organization of internal audit
(a) The Company has established an internal audit unit under the Board of Directors, which is dedicated to internal audit. (a) The Company has established an internal audit unit under the Board of Directors, which is dedicated to internal audit.
(b) The appointment, dismissal, evaluation, and salary and compensation of the internal auditors shall be submitted to the Board of Directors or signed by the audit supervisor to the Chairman of the Board for approval. The internal auditors' appraisal shall be conducted once a year and signed by the audit supervisor to the Chairman of the Company for approval.
II. The operation of internal audit checks and reviews the soundness and implementation of the internal control system, measures the effectiveness and efficiency of operations, and provides suggestions for improvement, as well as the implementation of the annual audit plan, the preparation of audit reports and the tracking of improvement operations.