Purpose of Internal Audit
The purpose of internal audit is to assist the Board of Directors and management in examining and reviewing deficiencies in the internal control system, measuring operational effectiveness and efficiency, and providing timely improvement suggestions to ensure the continued effective implementation of the internal control system and as a basis for reviewing and revising it.

Organization of Internal Audit
The company's internal audit unit is established according to the company's size, business situation, management needs, and other relevant legal requirements. It is subordinate to the Board of Directors and staffed with an appropriate number of qualified full-time internal audit personnel, with designated deputies. The performance of audit duties by these deputies shall be handled in accordance with the "Guidelines for the Establishment of Internal Control Systems by Publicly Listed Companies."

Operation of Internal Audit

• Internal audit personnel should possess independence, maintain a fair and objective stance, a spirit of seeking truth and being pragmatic, and a loyal and diligent attitude in performing internal audit duties. However, the audit unit does not relieve any unit of its responsibility in performing its duties.
• Internal auditors should formulate an annual audit plan based on the risk assessment results, implement it after approval by the board of directors, and prepare an audit report for management's reference. The report should be submitted to the supervisory authority or audit committee for review before the statutory deadline.
• Internal auditors and the audited unit should fully communicate the audit results. Any deficiencies or anomalies in the internal control system discovered during the audit should be truthfully disclosed in the audit report. Follow-up reports should be prepared regularly and submitted to the supervisory authority or audit committee for review within the legally mandated timeframe.