The Company has established an Internal Audit Office that reports directly to the Board of Directors and is staffed with qualified, full-time internal auditors. The Internal Audit Office currently comprises one chief internal auditor and two internal auditors, for a total of three personnel. The appointment of the chief internal auditor was approved by resolution of the Board of Directors.
On April 20, 2026, the Company adopted its “Corporate Governance Best Practice Principles.” The appointment and dismissal, annual performance evaluation, and remuneration of internal audit personnel are submitted by the chief internal auditor to the Chairman for approval.
All internal auditors of the Company meet the qualification requirements prescribed by applicable laws and regulations. They undertake continuing professional education each year and attend internal audit training courses offered by institutions recognized by the Financial Supervisory Commission (FSC) to enhance audit quality and professional competence.
Internal Audit Operations
Audit Scope：The scope of internal audit encompasses all financial, business, operational, and administrative activities of the Company. Audit items are established in accordance with applicable laws and regulations.
Auditees：Auditees include all units of the Company as well as its subsidiaries.
Audit Methods：Inspections and evaluations are conducted in accordance with applicable laws and regulations to assess the effectiveness of existing policies and procedures. Internal audit also assists departments and management in resolving issues, improving operational performance, and reducing business risks.
Audit Methods：Routine audits are primarily conducted in accordance with the annual audit plan approved by the Board of Directors. Special audits are also conducted based on the results of risk assessments to identify potential deficiencies in the internal control system in a timely manner and make recommendations for improvement. Where deficiencies are identified, the Internal Audit Office continues to follow up on the implementation of corrective measures.
Audit Reports：Upon completion of an audit, the Internal Audit Office issues an audit report and submits it to the Chairman and the Audit Committee within the prescribed time limit. The Internal Audit Office also reports periodically to the Board of Directors and the Audit Committee on the implementation of internal audit activities.
Self-Assessment：The Internal Audit Office assists all units in conducting annual self-assessments to establish the Company’s self-monitoring mechanism. The results of the self-assessments serve as a basis for the Board of Directors and the President to evaluate the effectiveness of the internal control system and issue the Internal Control System Statement.