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The internal audit of our company operates as an independent unit directly reporting to the Board of Directors. It comprises dedicated audit personnel. The appointment and dismissal of the head of internal audit is subject to approval by the Audit Committee and subsequently presented for resolution to the Board of Directors.
- The audit tasks primarily align with the audit plan approved by the Board of Directors. This audit plan is established based on identified or assessed risks. In addition, project-based audits or reviews are conducted as necessary.
- In accordance with internal audit regulations, audit personnel conduct reviews of the internal controls of each company unit and subsidiaries' operational procedures. They also review the results of self-evaluations, presenting reports periodically to the Audit Committee and the Board of Directors on the adequacy of the design of these controls, their actual day-to-day operations, and the results of effectiveness and efficiency.
- The combined execution of routine and project-based audits aims to assist the Board of Directors and management in examining and reviewing the design and implementation of internal control systems, ensuring they are both effective and appropriate, and providing timely recommendations for improvement. The goal is to make sure the continuous and effective implementation of internal control systems and to provide a basis for reviewing and amending internal control systems.
Communication between Independent Directors and Internal Audit Manager and Certified Public Accountant
1. In addition to submitting monthly audit reports to the Independent Directors, the Internal Audit Manager also attends Audit Committee meetings to report on the execution of audit activities. If any supplementary explanations are required, the Audit Manager and Independent Directors maintain open communication channels, and the communication has been smooth.
2. The Independent Directors hold an annual independent meeting with the Audit Manager and the Certified Public Accountant to discuss and review the financial statements and internal controls.
3. Summary of matters discussed and communication between the Independent Directors and the Internal Audit Manager :
| Date | Nature | Key Discussion Points | Communication Outcome |
|
Feb 7, 2025
|
Audit Committee | Implementation status of 2025 internal audit plan | Independent Directors had no additional comments |
| Mar 14, 2025 | Audit Committee | Implementation status of 2025 internal audit plan | Independent Directors had no additional comments |
| May 7, 2025 | Audit Committee | Implementation status of 2025 internal audit plan |
Independent Directors had no additional comments |
| Aug 13, 2025 | Pre-Board Meeting | Individual discussion between Internal Audit Manager and Independent Directors | Independent Directors had no additional comments |
| Audit Committee | Implementation status of 2025 internal audit plan | Independent Directors had no additional comments | |
| Nov 12, 2025 | Audit Committee | Implementation status of 2025 internal audit plan |
Independent Directors had no additional comments |
| Date | Nature | Key Discussion Points | Communication Outcome |
|
Mar 14, 2025 |
Audit Committee | 2024 Annual Business Report and Financial Report | All attending members agreed and submitted for Board resolution |
|
May 7, 2025
|
Audit Committee | 2025 Q1 Consolidated Financial Report | All attending members agreed and submitted for Board resolution |
|
Aug 13, 2025 |
Pre-Board Meeting | Individual discussion between Internal Audit Manager and Independent Directors | Independent Directors had no additional comments |
| Audit Committee | 2025 Q2 Consolidated Financial Report | All attending members agreed and submitted for Board resolution | |
|
Nov 12, 2025
|
Audit Committee | 2025 Q3 Consolidated Financial Report | All attending members agreed and submitted for Board resolution |