Internal Audit Organization
1. The internal audit department is under the Board of Directors.
2. The audit department has 1-2 full-time auditors, in which one is the audit supervisor.。Internal audit operation overview
1. Assists each department in establishing operating procedures and management approaches.
2. Evaluates the risks of the various operations at the end of each year according to the various operation cycles and the operation situation of each department; audit plans for the following year will also be formulated according to the risk level, and the plan will be submitted and approved by the Board of Directors.
3. Implement audit plans properly, and create the subsequent audit reports after checking the various operations. If problems are discovered, improvement results will be continually tracked and improvement tracking reports will be created. Not only will the audit report and improvement tracking report be submitted to each supervisor, but they will also be reported to the Board of Directors on a regular basis.
4. Internal control self-evaluations will be conducted for each department (including the various subsidiaries) annually, and led by the audit department. The audit department will review the results of the self-evaluations and create audit reports for the Board of Directors; the Board of Directors will then issue an internal control statement accordingly.
5. Supervise the internal control and audit situations of the subsidiaries abroad and at home, and include it in the scope of review. Not only will how the company supervises its subsidiaries be checked, the subsidiaries will also actually be visited to review their internal control situations.
The appointment, dismissal, evaluation and remuneration of internal auditors
●Our company has formulated the “Appointment, dismissal, evaluation and remuneration management measures”; the audit supervisor must sign off the appointment and dismissal, review, and remuneration of internal auditors and report to the chairman of this company for approval. The evaluation must be conducted at least once per year. The measure contents have been announced on the internal website of this company.