The auditing office of the company is subordinate to the board of directors. In addition to regularly reporting audit business to the supervisor, the audit supervisor also attends the board of directors to report. The audit work is to assist the board of directors and management departments to inspect and review the deficiencies of the internal control system, measure the effectiveness and efficiency of operations, and provide timely improvement suggestions to ensure the continuous and effective implementation of the internal control system, and serve as a review and revision of the internal control system in accordance with.
Audit Organization and Auditors
The audit office of the company is subordinate to the board of directors, with one auditor. The name, age, educational background, experience, length of service and training of the auditors shall be reported to the committee for reference by the Internet Information System before the end of January each year in accordance with the format prescribed by the Financial Superisory Commission (FSC). In addition to regularly reporting the audit business to the supervisor, the auditors also attend the board of directors to report.
Internal auditors conduct routine or special inspections on the 10 major cycles of the company's internal control and tasks assigned by superiors to ensure that the internal control system is implemented.
Internal Audit Activities
Frame an annual audit plan at the end of each year based on the results of the risk assessment, and complies with laws and regulations, acquiring or disposing of assets, engaging in derivative commodity transactions, lending funds to others, endorsing or providing guarantees for others, and management of related party transactions. Management and other major financial business activities control operations, supervision and management of subsidiaries, management of the operation of the board of directors, management of the financial statement preparation process (including the management of applicable international accounting standards, accounting professional judgment procedures, accounting policies and changes in estimates Process, etc.), information security inspection, sales and collection cycle, procurement and payment cycle, management of the remuneration committee operation and management of the board meeting, etc., are listed as audit items in the annual audit plan. After the annual audit plan is approved by the board of directors, it will be implemented as planned.Before the end of each fiscal year, the implementation of the next year's audit plan and the implementation of the previous year's annual audit plan within two months after the end of each fiscal year shall be reported to the Financial Superisory Commission (FSC) for reference in the Internet Information System in accordance with the prescribed format.Within five months after the end of each fiscal year, the internal control system deficiencies and abnormal issues found in the internal audit of the previous year will be reported to the Financial Superisory Commission (FSC) for future reference in the prescribed format in the Internet Information System.Supervise all internal units and subsidiaries to conduct self-assessment at least once a year, and then the audit unit will review the self-assessment report of each unit and subsidiary, and write an internal audit document with the internal control deficiencies and abnormal issues discovered by the audit unit. The report is used as the main basis for the board of directors and the general manager to assess the effectiveness of the overall internal control system and to issue an internal control system statement. After the internal control system declaration is approved by the board of directors, it will be published on the designated website of the FSC within three months after the end of the year via the Internet information declaration and published in the annual report.