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Internal Audit

The company’s internal audit department is under the supervision of the Board of Directors and is headed by one audit manager. The internal audit conducts inspections of various control operations within the internal control system to assess the effectiveness and compliance of current policies and procedures and their impact on operational activities. Findings of internal control deficiencies and irregularities are disclosed in the audit report, and after the report is approved, they are tracked and followed up on at least a quarterly basis until improvements are made to ensure that the relevant units have taken appropriate corrective measures promptly.

Routine audit reports are conducted by the annual audit plan and are submitted for review by the Audit Committee as required by law. The execution status and results are regularly reported to the Board of Directors. In addition, special audits are conducted as needed to timely identify potential deficiencies in the internal control system and make improvement recommendations.

According to Article 3 of the Company’s Corporate Governance Guidelines, the appointment, evaluation, and compensation of internal audit personnel should be submitted to the Chairman of the Board for approval by the audit manager. The Corporate Governance Guidelines have been disclosed in the Corporate Governance section of the company’s official website.

Communication between independent directors and the internal audit manager and the accountants is as follows:

1. The accountants report to the independent directors on the results and findings of the financial statement audit at least once a year during a meeting.
2. The audit manager, in addition to sending monthly audit reports, maintains good communication with the independent directors as needed. At least twice a year, meetings are held to discuss the execution and improvement of internal audits, ensuring sufficient communication on the execution and effectiveness of audit operations.

Communication between Independent Directors and CPA

Communication between Independent Directors and CPA: Please refer to the attachment

Communication between Independent Directors and Internal auditors

Communication between Independent Directors and Internal auditors: Please refer to the attachment