Corporate Governance


Internal Audit Policy

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Internal Audit

1. The internal audit unit is an independent unit of the company and directly reports to the board of directors.

2. The audit unit is equipped with 1-2 full-time audit personnel, one of whom is the audit supervisor.

Overview of internal audit operations

1. Assist the board of directors and managers to check and review the deficiencies of the internal control system, and assist various departments to optimize various operating processes and management methods to improve management performance.

2. Prepare an annual audit plan based on the results of the company’s risk assessment and implement it.

3. Make an audit report and submit it to the chairman after reviewing each operation according to the annual audit plan, and if problems are found, we will continue to track the improvement results and make an improvement tracking report; Audit reports and improvement reports shall be submitted to the Board on a regular basis, in addition to being submitted to the members of the Audit Committee.

4. The audit unit shall promote all departments (including subsidiaries) to carry out internal control self-assessment at least once a year, and the audit unit shall make a summary report and submit it to the audit committee and the board of directors, and the board of directors will issue an internal control statement accordingly.

5. Supervise and review the internal control and internal audit of each subsidiary and include it in the scope of audit, and check the situation of the company’s supervision subsidiary.

Appointment, dismissal, evaluation and remuneration of internal auditors

The appointment and dismissal of the Company’s internal audit supervisor shall be approved by the Audit Committee and submitted to the Board of Directors for resolution.

The assessment and remuneration of the personnel of the audit unit shall be signed by the audit supervisor and approved by the chairman of the company. The evaluation is carried out at least once a year.

Corporate Governance Contact

General Counsel / Hsu Yung-Chang

Acting Spokesperson
Equity Manager / Kelly Lo

Phone: 04-36118888#6661

Reporting and Complaint Mailbox