- At the end of each year, the Audit Office conducts a risk assessment to determine the audit scope for the following year and formulates an annual audit plan, which is submitted to the Board of Directors for approval. Audits are conducted based on this plan to examine and evaluate the implementation of the Company's internal control system, and timely improvement recommendations are provided to ensure the continuous and effective operation of the internal control system.
- Audit findings are compiled into audit reports, which are delivered to each independent director for review by the end of the month following the completion of the audit. Deficiencies and irregularities in the internal control system are truthfully disclosed in the audit report, and follow-up tracking is conducted until improvements are made, to ensure that the relevant departments take appropriate and timely corrective actions.
- The Audit Office also oversees all internal departments and subsidiaries in conducting regular self-assessments of the effectiveness of their internal control systems. It reviews these self-assessment reports along with reports on any deficiencies or irregularities in internal controls, which serve as key references for the Board of Directors in evaluating the effectiveness of the overall design and implementation of the internal control system.
- The Audit Office regularly reports audit activities to the Audit Committee, and the Chief Internal Auditor attends Board meetings to present relevant reports.
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