Internal Audit

The Audit Office of the Company is under the Board of Directors and is dedicated to internal audit work. Currently, there is one audit supervisor and three auditors based on the Company's size, business situation, management needs, and relevant requirements of laws and regulations. The appointment and dismissal of the internal audit supervisor shall be approved at a Board meeting and reported on the Internet information system for future reference.

The appointment of the Company’s auditors meets the qualification requirements set by the competent authority, and the auditors continue to study audit-related professional courses to meet the required number of study hours each year. The list of internal auditors and information on their training are also submitted to the Internet information system for reference before the end of January each year in the prescribed format.

The Audit Office performs routine audits in accordance with the annual audit plan, and performs ad hoc audits as necessary. The audit results are submitted to the Chairman with work papers and relevant information attached, and a tracking report is prepared quarterly until improvements are made. The audit supervisor also attends the Board meeting regularly to report the audit results.

Each year, after urging internal units and subsidiaries to conduct self-inspection in accordance with the regulations, the audit unit shall conduct a review and provide the Board of Directors and the President with the audit results and improvements described in the preceding paragraph, in order to serve as the basis for the evaluation of the effectiveness of the overall internal control system and the issuing of the internal control system statement.

The Company's annual audit plan, implementation of the audit plan, deficiencies in the internal control system, and improvement of irregularities are reported in the prescribed format through the Internet information system for future reference.

The appointment, dismissal, evaluation, salary, and remuneration of internal auditors of the Company are conducted in accordance with the  "Personnel Appointment Measures",  "Resignation Management Measures",  "Group Performance Management Measures", and  "Salary Payment Measures" stipulated in the personnel management bylaws. The evaluation is conducted once a year, and the aforementioned appointment, dismissal, evaluation, salary, and remuneration are submitted to the Chairman for approval in accordance with the approval process. The aforementioned measures have been disclosed in the internal regulations section of the Company.

In accordance with paragraph 4, Article 3 of the Company's Corporate Governance Best Practice Principles, the appointment and dismissal of the Company's internal audit supervisor shall be approved by the Audit Committee and submitted to a Board meeting for resolution. The appointment and dismissal, evaluation, salary, and remuneration of internal auditors shall be submitted to a Board meeting for approval.

Summary of communication of independent directors and supervisors with CPAs over the years.