• The internal audit of the company is handled by Internal Audit Department, which reports directly to the Chairman and the Audit Committee, maintaining an independent and neutral status.
• Assists the management in understanding whether employees handle business operations in a timely manner and in compliance with laws and company regulations. It also examines and evaluates the effectiveness of the company’s internal control system, providing timely and specific improvement recommendations for management’s reference. This aims to prevent malpractices, reduce errors, and improve work performance and quality, ensuring the continuous effectiveness of the internal control system.
• The internal audit unit prepares an annual audit plan based on the results of risk assessments. The audit work is primarily carried out according to the audit plan approved by the board of directors. Additionally, project audits may be conducted as needed. The audit is performed with an objective and impartial stance to evaluate business performance and execution. The findings and conclusions are compiled into an audit report. For any identified deficiencies or irregularities, improvement suggestions are provided to the management, and the unit will continue to follow up until improvements are made.
• The company regularly conducts self-assessment of its internal control system. The internal audit unit reviews the self-assessment reports submitted by each department to ensure the quality of the execution. The results of the self-assessments are compiled and reported to the board of directors and management, serving as the basis for evaluating the overall effectiveness of the company’s internal control system.
• The company’s audit supervisor meets the qualifications for audit personnel required by the Financial Supervisory Commission (FSC) as outlined in the FSC’s October 1, 2014, order No. 10300391322 for public companies. In accordance with Article 11 of the “Guidelines for Establishing an Internal Control System for Publicly Listed Companies,” the appointment or removal of the company’s internal audit supervisor is subject to the approval of the Audit Committee and is then submitted to the board of directors for a resolution.

Communication between independent directors, accountants, and the internal audit supervisor.

Result: The above matters were reviewed or approved by the Audit Committee, and there were no objections from the independent directors.