The Internal Audit Office is an independent unit under the Board of Directors, responsible for inspecting and evaluating the company’s internal control system to enhance operational efficiency and performance.
 

The Internal Audit Office is headed by one Chief Auditor and is staffed with an appropriate number of full-time audit personnel in accordance with the company’s operational scale. In addition to possessing the qualifications required by the Securities and Futures Bureau, all audit personnel participate in continuing professional education on internal auditing every year. The roster of internal audit personnel is submitted to the Market Observation Post System (M.O.P.S) by the end of January each year.
 

The Internal Audit Office formulates an annual audit plan each year to review and assess the implementation of the company’s internal control system and to provide timely recommendations for improvement, ensuring the continuous and effective operation of internal controls. Audit findings are compiled into audit reports, which are submitted to the directors and supervisors designated by the Board of Directors for review, and the Chief Auditor also reports audit-related matters to the Board of Directors. In addition, the Internal Audit Office conducts follow-up reviews of the self-inspection reports prepared by each department in accordance with regulations. These results, along with the internal audit findings and subsequent improvements, are provided to the Board of Directors and the President as the basis for evaluating the overall effectiveness of the internal control system and for issuing the Internal Control System Statement. This statement is disclosed in the company’s annual report, prospectus, and public filings in accordance with regulatory requirements. Furthermore, the annual audit plan, its execution status, the rectification of internal control deficiencies, and the improvement of irregularities are all reported to the Market Observation Post System (M.O.P.S) as required by law.