1. The internal audit is subordinate to the board of directors, and a full-time internal audit supervisor is appointed according to the company’s size, business situation, management needs and other relevant laws and regulations.
2. The appointment of the internal audit supervisor must be approved by the board of directors and reported to the competent authority through the public information reporting system.
3. The qualifications of internal auditors shall comply with laws and regulations, and they shall continue to study every year.Information such as the name, education, experience, length of service, and training hours of internal auditors shall be reported to the SFC in accordance with the prescribed format before the end of January each year.
4. A symposium for independent directors, accountants and audit supervisors is held at least once a year. In the most recent year, it was held on May 11, 2023. The audit supervisor reports the audit results and the accountant explains the key audit items and audit responses of the financial statements. Three people independent directors, accountants and audit supervisors communicate fully.