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| Responsibilities of the Audit Office |
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- It assists the Board and the senior management team in evaluating completeness, validity and implementation of the internal
control system independently and subjectively, and proposes improvement suggestions at the right time, so as to guarantee that
the internal control system can be implemented continuously and effectively.
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- Appointed by the Board and the senior management team, it provides related investigation, evaluation or consulting services, so
as to assist the Board and the senior management team in fulfilling its corporate governance responsibilities.
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| Organization of Audit Office |
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- The Audit Office is affiliated with the Board. The head of the Audit Office shall be approved by the Board. The audit supervisor
takes charge of the internal audit affairs and supervises the Audit Office to conduct internal audit work.
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- The Internal Audit Division of the Company is assigned to four employees including the special auditors, audit supervisor and
subordinate auditors, who are responsible for the periodical and non-scheduled audit and project inspection.
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| Operation of Internal Audit |
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- Make the audit plan every year based on the risk evaluation and the requirements of the competent authority, and implement it
upon the consent of the Board.
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- Carry out the non-scheduled project inspection according to the operation and management requirements of the Board and the
senior management team.
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- Prepare a report on the deficiency and abnormality of the internal control system found in the audit report and follow up until they
are corrected.
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- Considering the requirements of the local laws and regulations at the premises of the subsidiaries and the nature of the actual
operation, urge the subsidiaries to conduct necessary supervision, management and other control operations. Perform periodical
and non-scheduled audit for the subsidiaries, so as to assist the group in reasonably guaranteeing the operational performance,
law compliance and operational efficiency of the subsidiaries under the Group.
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- Urge the Divisions and subsidiaries under the Group to perform Self-Assessment of Internal Control at least once a year. Review
the self-assessment report of the Divisions and subsidiaries. Together with the correction of the deficiency and abnormality found
in the internal control system, it will be taken as the major foundation for the Board and the General Manager to evaluate the
validity of the overall internal control system and make the statement of the internal control system.
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- Provide suggestions for improvement of operational procedures and consulting service of the internal control system design, so as
to assist in improving the operational effect and efficiency.
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