公司理念
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Corporate Governance
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Purpose of Internal Audit
- Internal Audit aims to assist the Board of Directors and management in inspecting and reviewing deficiencies in the internal control system as well as measuring operational effectiveness and efficiency, reliability of financial reporting, and compliance with applicable laws and regulations. Internal Audit shall make timely recommendations for improvements to ensure sustained operating effectiveness of the system as well as to provide a basis for review and correction, with the overall goal of achieving sound operation within the Company.
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Organization of Internal Audit
- The Company has established an Internal Audit Division under the Board of Directors, which is exclusively responsible for internal audit matters. Based on the Company’s scale, business operations, management requirements, and relevant legal regulations, the Company assigns a sufficient number of competent full-time internal auditors and designates a deputy auditor to ensure continuity of audit functions.
- The appointment and dismissal of the Chief Internal Auditor shall be subject to the approval of both the Board of Directors and the Audit Committee. Matters related to the appointment, performance evaluation, and compensation of the Chief Internal Auditor and internal audit personnel shall either be submitted to the Board of Directors for approval or approved by the Chairperson upon the recommendation of the Chief Internal Auditor.
- Internal audit personnel are required to participate annually in continuing professional education programs organized by accredited institutions, in accordance with regulatory requirements, to maintain their professional competence. Relevant information—including their names, ages, educational backgrounds, work experience, years of service, and training records—shall be reported and filed on the Market Observation Post System using the prescribed format.
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Operation of Internal Audit
- The annual audit work is implemented based on the audit plan approved by the Board of Directors, with regular follow-up to monitor its execution and the progress of any necessary improvements. Where necessary, special or follow-up audits are conducted to provide management with insights into the implementation status of the internal control system and to identify potential deficiencies.
- Internal auditors carry out their duties with integrity, maintaining independence and objectivity. In addition to providing regular updates on audit progress and results to the Audit Committee, they also attend and report at regular meetings of both the Board of Directors and the Audit Committee.
