Corporate Governance > Internal Audit Organization and Operation

The Audit Office is subordinate to the Board of Directors, consisting of 3 members, including the audit officer, audit specialist and audit staff. The various entities shall conduct self-assessment through the internal audit system to fulfill this Company’s self-governance mechanism, and also perform the audit and corrective actions on the various activities of this Company’s management system through the internal audit to help the Board of Directors and managers check and verify the defects in internal control and to evaluate the operating results and efficiency and suggest improvement in a timely manner.

The implementation procedure of the internal audit is as follows
1. Arrange an audit project
Scheme an annual audit project, and after board of directors pass, according to the schedule arranged to implement. To carry out the advance audit or recheck if need.
2. Submit a report
The audit report has to submit to the supervisor of the Board before the end of the next month when it has been completed.
3. Audit work’s presentation
In addition to reporting in the board of directors routine meeting, report to the chairman of the board, supervisor of the board, and president when it's necessary.
4.The network declares
According to the term of Financial Supervisory Commission in Executive Yuan management , complete the network of following items:
  • Declare "annual audit plan" of next fiscal before the end of December.
  • Declare the personnel's data of audit officer and the auditors before the end of in January.
  • Declare the “annual audit performance” of last year before the end of in February.
  • Declare the "internal control pronouncement" of last year before the end of in April.
  • Declare the “improvement of the internal control imperfection and abnormality ” of last year before the end of May.
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