The Company’s Internal Audit Office assists the Board of Directors and management in identifying and reviewing deficiencies in the internal control system and evaluating the effectiveness and efficiency of operations. It provides timely recommendations for improvement to ensure the continued effective implementation of the internal control system and serves as a basis for its review and revision.
The Company’s Internal Audit Office is an independent unit under the Board of Directors and is headed by one Chief Internal Auditor. The appointment and dismissal of the Chief Internal Auditor shall be approved by the Audit Committee and submitted to the Board of Directors for resolution.
![Internal-Audit]( "Internal-Audit")
The Company’s Internal Audit Office is an independent unit under the Board of Directors and is headed by one Chief Internal Auditor. The appointment and dismissal of the Chief Internal Auditor shall be approved by the Audit Committee and submitted to the Board of Directors for resolution.
Annual Audit
- Pursuant to Article 13 of the Regulations Governing Establishment of Internal Control Systems by Public Companies, the Internal Audit Office shall formulate an annual audit plan based on the results of risk assessment, which shall be approved by the Board of Directors. The audit plan shall include the items to be audited each month for the purpose of evaluating the Company’s internal control system. Audit reports shall be prepared based on the relevant working papers and supporting documents.
- Before the end of each fiscal year, the Company shall file the audit plan for the following year with the competent authority through the online information system. The same shall apply to any amendments to the annual audit plan after approval.
Unscheduled Audits and Project Audits
Conducted in accordance with the instructions of the competent authority, the Company’s highest-ranking executive, or an authorized executive.
Internal Control Self-Assessment
All units of the Company and its subsidiaries conduct self-assessments of their internal control systems each year.
The results are provided to the Board of Directors as a basis for evaluating the overall effectiveness of the internal control system and issuing the Statement of Internal Control.
Annual Audit Plan & Execution
1
Confirm Audit Schedule & Coordination Matters
2
Pre-Audit Meeting
3
Conduct Audit
4
Present Audit Findings
5
Conduct a Closing Meeting
Annual Audit Report
Prepare audit reports based on audit findings and recommendations.
In addition to being submitted to the Chairperson for review on a regular basis, audit reports are also provided to the Independent Directors for review. The Chief Internal Auditor attends meetings of the Board of Directors and the Audit Committee to report on audit matters in accordance with applicable regulations.
Conduct regular meetings with the Independent Directors.
Communication Principles
The Chief Internal Auditor shall hold a separate meeting with the Independent Directors at least once a year. The Chief Internal Auditor shall also regularly report on internal audit activities at Audit Committee meetings, communicate the results of audit reports, and follow up on the implementation of audit recommendations.
Communication Status
The Independent Directors maintain effective communication regarding the implementation of internal audit activities and related matters.
Summary of Key Communication Matters in 2025
| Date | Communication Matters | Communication Results |
| December 16, 2025 Meeting on the Annual Internal Audit Activities Report |
| No Objections |