1. Internal audit organization:
The internal audit of the company is an independent unit, directly subordinate to the board of directors, dedicated to the internal audit work. In addition to regularly reporting audit work to the audit committee, the internal audit supervisor also attends the board of directors to report. There is one specialized auditor for the internal audit unit. The qualifications of the internal auditor meet the eligibility requirements of laws and regulations, and the continuous training has reached the specified number of hours.
The appointment and removal of the head of internal audit must be approved by the board of directors. The name, age, education, experience, years of service, and training of internal auditors shall be reported into the online system for future reference before the end of January each year in accordance with the prescribed format.


2. Internal audit operation status:
The internal audit unit upholds the spirit of detachment and independence, takes an objective and impartial standpoint, and pays due professional attention to inspect and evaluate the implementation of the company's internal control system and measure the operational efficiency, and provide impartiality to the audit results. The report provides improvement suggestions in a timely manner to ensure the continuous and effective implementation of the internal control system, as a basis for reviewing and revising the internal control system. The audit work is mainly carried out according to the audit plan approved by the board of directors. The audit plan is formulated based on four aspects (strict items required by law, audit frequency, results of risk assessment, and the degree of concern of directors and management), and also depends on the A project audit or review is required. The audit report is attached to the working papers and related materials. For the deficiencies and abnormal matters of the internal control system found in the audit, in addition to being disclosed in the audit report for verification, they will be tracked on time until they are improved, so as to confirm that the relevant units have taken appropriate measures in a timely manner. improvement measures. After the audit project is completed, it will be delivered to the members of each audit committee for review before the end of the month.

3. Self-assessment of internal control:
The internal audit unit reviews the self-assessment reports carried out by each internal unit on a regular basis. According to the results of the review and the improvement of internal control defects and abnormal matters found by the internal audit unit, complete the work report on self-assessment of the internal control system, as the general manager and the board of directors to evaluate the effectiveness of the company's overall internal control system and issue the internal control system basis for the declaration. The internal control system statement shall be announced and declared on the designated website within the time specified by the competent authority, and published in the annual report.