Internal audit

The Audit Committee, which is composed of the entire number of the independent directors, assists the board of directors to enhance corporate governance effects. committee members are drawn from members of the company's board of directors, with a Chairperson selected from among the committee members. 
The Committee's duty and responsibility includes the following items:
  1. The annual audit plan is submitted annually according to the risk assessment. The internal audit business report or tracking report is issued monthly. After being presented, it is reviewed by independent directors and supervisors and is listed in the board report.
  2. Review the self-assessment form of the internal control effectiveness of each unit every year, and summarize the results of the self-assessment form and the audit report, then provide the basis for the internal control statement.
  3. Provide management and process consulting advice for each functional department, gradually improve the value of audit operations and improve the quality of operational performance.

• Communication between internal audit supervisors and supervisors and accountants

  1. The audit supervisor report to the board of directors about the implementation of the audit report.
  2. The audit supervisor submits an audit report to the supervisor on a monthly basis. The supervisor has not indicated any other negative opinions on the audit report.
  3. The internal audit supervisor and the accountant can directly communicate with each other through attendance at the shareholders' meeting, the board of directors, telephone and email.