Internal audit organization and operation
The internal audit of the Company is an independent unit directly under the Board of Directors and is responsible for the inspection and evaluation of the internal control of the Company to promote the company's operational performance.
The internal audit rules and internal audit rules specify the internal control of the internal audit review company's operating procedures and report on the appropriateness and effectiveness and efficiency of the design and routine practices of the controls; the scope of the company's operations and its subsidiaries .
The audit work is mainly carried out in accordance with the audit plan approved by the board of directors. The audit plan is based on the identified risks and is subject to the need for project audit or review. Integrate the above-mentioned general check and implementation of the project, provide management of the internal control functions of the management, and provide management in a timely manner to understand the existing pipelines that exist or are potentially missing.
In addition, the Audit Office reviews the self-inspection reports of the company's units in accordance with the regulations, and reports the results of the internal audit system and the improvement of the internal audit results and the board of directors and the board of directors to assess the effectiveness of the overall internal control system and the basis for issuing the internal control system statement. The annual internal audit plan, the implementation of the audit plan, the lack of internal control and the improvement of abnormal matters were completed in the public information observatory.