Investors
Internal Audit
The design, implementation, and internal audit of the company’s internal control system are handled in accordance with the guidelines and relevant laws and regulations of the internal control system established by the public issuing company.
The main purposes of internal auditing are to ensure the reliability of the financial reports and to assess its internal control systems which are established in the principle of cross checking between systems to prevent human mistakes.
Organization of internal audit
The Auditors Office is under the board of directors.
There are 1 chief auditor。
The appointment or discharge of chief auditor is passed by the board of directors.
The assessment is based on the performance assessment of the company’s employee handbook.
Performance evaluation is conducted twice a year, and is reported to the chairman of the board for approval according to the sign-off process.
The manual has been disclosed in the company’s internal management measures area.
The qualifications of the internal auditors meet the statutory qualification requirements, and the continuous training reaches the prescribed hours.
Operation of internal audit
Audit Range
Including the audit of all financial, business and other operations and management affairs of the company, and compiling various audit items in accordance with relevant laws and regulations.
Audit Object
Internal auditors can audit every unit in the Corporation, each controllable subsidiary company
Audit Method
The company’s internal audit business is based on the results of the risk assessment to prepare an annual audit plan, clearly specifying the audit items, time, procedures and methods. Auditors conduct regular and project audits on a regular or irregular basis. The audit results are attached to work papers and related materials to prepare audit reports for review to ensure that the company’s internal control system can be continuously and effectively implemented.
Audit Report
After the audit report are reviewed, they should be submitted to the the chairman and supervisors for review before the end of the month following the completion of the audit project. If an internal auditor finds major violations or the company is at risk of major damage, he immediately makes a report and reports, and notifies the board of directors.
Self-assessment
Supervise all units and subsidiaries within the company to periodically evaluate the effectiveness of the internal control system on a regular basis each year and review the self-inspection reports prepared by them.
According to the results of the reviews and the correcting effects of audit findings performed by auditees are used as the main basis for the board of directors and the general manager to evaluate the effectiveness of the overall internal control system and issue a statement of the internal control system.