Internal Audit
The Company’s Audit Department is an independent unit, subordinate to the Board of Directors, and is under the command and supervision of the Board of Directors and the Audit Committee, and is dedicated to internal audit work.
I. Purpose of Internal Audit
The design, implementation, and internal auditing of our company's internal control system are based on the practices established by the publicly traded company.
Establish internal control systems, handling guidelines, and relevant laws and regulations.
II. Organization of Internal Audits
Our company has established an internal audit unit subordinate to the board of directors, which is determined according to the company's size, business situation, and management.
In accordance with the requirements of laws and regulations, one audit supervisor shall be appointed.
The appointment and removal of the head of internal audit must be approved by the audit committee and submitted to the board of directors for a resolution.
The internal auditors are qualified to meet the statutory requirements for competence and have completed the required number of hours of continuing education.
III. Operation of Internal Audit
Internal auditors, upholding a spirit of independence and impartiality, diligently perform their duties.
And exercise all due professional care. The audit manager reports regularly to the audit committee and the board of directors.
The Company’s internal audit work is prepared based on the results of risk assessments and approved by the Audit Committee and the Board of Directors.
Audit plan. Auditors conduct routine audits and special audits regularly or irregularly, and the audit results are...
An audit report, prepared by submitting working papers and related documents, will be submitted to ensure the company's internal control system is in place.
It can be implemented continuously and effectively.
Internal audit reviews the self-assessments performed by each unit and subsidiary, including assessing whether the work has been performed.
The documents were reviewed to ensure the quality of execution, and the results of the self-assessment were combined with the findings of the auditing unit.
The status of internal control deficiencies and improvements made to these irregularities will be reviewed by the Board of Directors and the General Manager to assess the overall internal situation.
The effectiveness of the control system and the main basis for issuing an internal control system statement.
Internal auditors review the findings of internal audits, those listed in the internal control statement, and those identified through self-assessment.
All deficiencies and irregularities in the internal control system discovered during the accountant's audit project will be disclosed truthfully.
The audit report will be submitted, and follow-up will be conducted after the report is submitted, with quarterly follow-up reports prepared to confirm relevant information.
The unit has taken appropriate corrective measures in a timely manner. Following the presentation of the audit report and follow-up report, the audit items...
The completed project should be delivered to the independent directors for review by the end of the following month. Internal auditors should report any significant violations or...
If the company is in danger of suffering significant damage, it should immediately prepare a report for review and notify all independent directors.