The audit office is an independent department under direct supervision of the board. Its director manages all internal audits within the company and supervises relevant operations. The appointment and dismissal of the director requires the approval of the board. An appropriate number of full-time auditors oversee individual audits of departments and subsidiaries at regular, irregular, and specific intervals.

1. The Company has established and implemented the “Internal Control Protocol,” “Internal Audit Rules,” and “Internal Control Self-Assessment Operation Procedures” in accordance with the “Guidelines for Establishing Internal Control System for Public Companies” issued by the Securities and Futures Bureau.
2. Annual audits: The annual audit plan is proposed based on risk assessment and the regulations of the supervising body then implemented after it is approved by the board. Each audit may include but is not limited to operational audits and compliance audits.
3. Specific audits: Irregular audits performed upon the request of the board and upper management.
4. Internal control self-assessment: Annual assessment performed by designated project managers to assess the sensibility, implementation, and effectiveness of each project control in accordance to the law. The results are reviewed by the Audit Office and then given to the board.
5. Subsidiary audit: The board may request regular and irregular audits of company subsidiaries to evaluate and assess their operational objectives, the veracity of financial statements, and the existence of appropriate internal control mechanisms. The goal is to ensure that subsidiaries improve their operational readiness, compliance with the law, and operational efficiency.
6. Consulting services: The Audit Office also provides advice on improving efficiency and the planning of internal control mechanisms to help enhance company and subsidiary operational efficiency and capacity.

The internal audit report and worksheets submitted by the Audit Office shall include assessments of the internal control mechanisms and business work flow to determine whether the existing regulations and control mechanisms are appropriate and whether each department correctly implements the internal control mechanisms and whether the results are satisfactory. The office shall provide suggestions for improvement when appropriate.
Auditors shall carry out their duties in an independent, impartial, objective, and fair manner to confirm the correct implementation of internal control mechanisms and assist management in fulfilling its responsibilities.