1. A dedicated audit office unit is established according to the law and is subordinate to the board of directors.
2. The audit room comprises a full-time audit supervisor and an auditor.
3. The internal audit unit's appointment and removal, evaluation, salary, and remuneration shall be based on the provisions of the company's approval authority list. The audit committee must approve the appointment and removal of the internal audit manager and submit it to the board of directors for resolution. The appointment, removal, assessment, and remuneration of internal auditors shall be submitted by the audit supervisor to the chairman of the board for approval.

Develop an annual audit plan based on risk assessment results to specify the audit items, time, procedures, methods, etc. Auditors shall conduct regular or irregular audits, and the audit results must be attached with working papers and relevant information to prepare an audit report for review to ensure that the company's internal control system is being implemented continuously and effectively.

For deficiencies and anomalies in the internal control system discovered during the audit, an audit report shall be disclosed truthfully and followed up actions must be taken after the report is submitted. Tracking shall be taken at least quarterly and reported until improvements are made to ensure that each unit under investigation has implemented appropriate improvement measures on time assessment.

Following the completion of the audit project, the audit report and follow-up report shall be submitted to the Audit Committee for review before the end of the month. Internal auditors shall prepare a report for review and notify the Audit Committee if they discover major violations or the company is in danger of major damage.

The company or the subsidiaries’ internal control system self-assessment results shall serve as the basis for the Board of Directors and managers to evaluate the rationality and effectiveness of the overall internal control system and issue a statement on the internal control system.

1. The internal audit supervisor shall deliver the audit and follow-up reports for the previous month to the independent directors for review before the end of each month and shall report and communicate the audit operations to the Audit Committee at least quarterly.
2. Accountants must report to and communicate with each independent director on matters related to the review or audit of the company's consolidated financial report (including individual financial reports for the year) at least quarterly.
3. Communication status between independent directors, internal audit supervisors, and accountants.