Organization, duties and configuration of auditing office

• Organization of the Auditing Office: The Auditing Office is affiliated to the Board of Directors. It adopts independent professional internal audits and conducts regular and irregular business audits and financial audits to truly evaluate the soundness, rationality, and effectiveness of the internal control system.
• Duties of the Auditing Office: To investigate and evaluate the deficiencies of the internal control system and measure the efficiency of operations, provide timely improvement suggestions to ensure the continuous and effective implementation of the internal control system, and assist the board of directors and management to fulfill their responsibilities.
• The configuration of the audit office:
  1. The company has a full-time internal audit supervisor.
  2. The company assigns one auditor
• The appointment and removal of the internal audit supervisor of the company is approved by the audit committee and submitted to the resolution of the board of directors; the appointment, removal, evaluation, and salary of the company’s internal auditors are based on the company’s “recruitment and selection procedures”, “employee evaluation operations”, ” The above-mentioned appointment and dismissal, evaluation and salary remuneration are reported to the chairman of the board of directors by human resources and obtained their approval

The internal control of the operation of the audit office and the improvement and implementation of the internal audit system.

With reference to risk factors and the company’s actual operating conditions, draft an audit plan, submit and implement it, issue an audit report, and conduct follow-up and improvement of deficiencies; plan, implement, review, improve, and track self-inspection; report audit business to members of the audit committee and attend as non-voting delegates Report of the board of directors; Evaluation and improvement suggestions based on the implementation of the company’s established systems, regulations, plans and policies.

Announcement of Audit Office

• According to the risk assessment results, the annual audit plan is drawn up, and the derivative financial product trading operations are audited monthly; important audit items such as endorsement guarantees, capital loans and other operations are audited quarterly; the internal control system is self-assessed every year to improve the company’s reputation. Operating performance, and in accordance with the “Standards for Public Issue Companies Establishing Internal Control System Handling Guidelines”, report the audit report and audit follow-up report to the members of the company’s audit committee before the end of the next month after the audit report is completed.
• In accordance with Articles 22 and 23 of the “Standards for the Establishment of Internal Control Systems of Public Offering Companies”, a public offering company should first urge its internal units and subsidiaries to conduct self-assessment at least once a year, and then conduct internal audits. The units review the self-assessment reports of each unit and subsidiary, and review the internal control deficiencies and abnormal matters found by the audit unit to improve the situation, as a basis for the board of directors and the general manager to evaluate the effectiveness of the overall internal control system and issue a statement of the internal control system mostly according
• Announce and report the following audit-related matters stipulated by the competent authority:
  
  1. Report the “Annual Audit Plan” for the next year before the end of December.
  2. Report the current year’s “audit supervisor and auditor information” before the end of January.
  3. Report the previous year’s “annual audit plan implementation” before the end of February.
  4. Report the previous year’s “Statement of Internal Control System” before the end of March.
  5. Before the end of May, report the previous year’s “lack of internal control system and improvement of abnormal matters”.