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Subordination : |
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| Board of Directors | ||||||||||||||||||
| ‧ | Purpose of Internal Auditing : | |||||||||||||||||
The purpose of internal auditing is to help the Board of Directors and executive managers to inspect and check the shortcomings of internal control system and measure the effect and efficiency of its operation. At the same time, it can provide improvement proposals to ensure the efficient continuation of internal control system and make it a foundation for modifying internal control system. |
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| ‧ | Target : | |||||||||||||||||
| The whole company and subsidiaries which the company owns more than 50% of equity interest. | ||||||||||||||||||
| ‧ | Operation : | |||||||||||||||||
| Internal auditing unit should, from the perspective of risk evaluation, evaluate results and outcomes that include important transaction cycle, imperative control of major finance/business operation, supervision and management of subsidiaries, and information security inspection. The auditing unit should draft an annual audit plan according to risks and propose this plan to the Board of Directors. Only after the Board approves this plan, can the internal auditing unit carry out the approved plan and do periodical reports to the Supervisors of the company and the Board of Directors. |
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