1. Purpose of internal audit

The purpose of the audit office is to assist the board of directors and managers in inspecting and reviewing the deficiencies of the internal control system, measuring the effectiveness and efficiency of operations, and providing timely improvement suggestions to ensure that the internal control system can be continuously and effectively implemented and serve as the basis for reviewing and revising the internal control system.

2, Organization of internal audit

The Company has an audit office and is subordinate to the board of directors, and the audit office is equipped with a full-time internal audit supervisor, who is currently certified as an international internal auditor and an international computer auditor.

3. Appointment and dismissal of audit supervisors

The Company's "Code of Practice on Corporate Governance" stipulates that the appointment, dismissal, evaluation, and remuneration of the Company's internal auditors shall be submitted to the board of directors or signed by the audit director to the chairman for approval. The evaluation of internal auditors is conducted once a year, and the audit supervisor signs and reports to the chairman of the company, and the content of the appointment and dismissal regulations has been disclosed in the company's internal rules webpage.

4. Operation of internal audits

4.1 Scope of Audit:
The scope of the Company's internal audit covers various internal operational activities.

4.2 Audit target:
Including all units of the Company and subsidiaries within the Group.

4.3 Audit operations:
4.3.1. Every year, the auditors will conduct risk assessments on various internal business activities of the company and submit the annual audit plan to the Audit and Risk Management Committee and the Board of Directors based on the risk assessment results.
4.3.2. The audit operations performed by the Company's audit office are divided into the following types:
     (1) Annual planned audit operations:
Perform various audit operations in accordance with the annual audit plan approved by the board of directors.
     (2) Irregular audit operations:
Conduct surprise audits of important assets or other matters from time to time.
    (3) Project audit operations:
Perform specific audit items according to the instructions of the board of directors and management, or as required by the project or business.
4.4. Audit report:
4.4.1. The Company's Audit Office shall inspect and evaluate the implementation of the Company's internal control system according to the annual audit plan, and prepare an audit report and submit it to the Chairman of the Board of Directors for review on a monthly basis. The auditors shall fully communicate with the audit unit on the audit results, disclose any deficiencies and abnormalities in the internal control system found in the audit report truthfully, and submit the audit report to all members of the Company's Audit and Risk Management Committee before the end of the month following the completion of the audit report in accordance with the provisions of the "Regulations for Establishing an Internal Control System for Public Companies", and shall report the audit business to the board of directors on a quarterly basis.
4.4.2. After the audit report is submitted, it should be tracked and a follow-up report should be made regularly to ensure that the relevant units have taken appropriate measures in a timely manner until they are completely improved.
4.4.3. The company's audit officer must attend the board of directors and report on the results of internal audit operations.

5. Assist each unit in conducting internal control self-assessment:
The Audit Office shall regularly supervise each unit within the Company and each subsidiary within the Group to conduct a self-assessment of the internal control system every year, and each unit within the Company and each subsidiary within the Group shall conduct a self-assessment based on the implementation of internal control in various operational operations, and issue an evaluation form to record the evaluation results. The company shall issue an annual internal control statement.

6. External declaration operations:
In accordance with the "Regulations Governing the Establishment of Internal Control Systems by Public Companies", all reportable materials shall be uploaded to the Public Information Observatory reporting system within a certain period of time.

5. Communication between independent directors and internal audit supervisors and accountants:

5.1. Communication between independent directors and internal audit officers:
5.1.1. The Company's Audit and Risk Management Committee is composed of independent directors and meets at least once a quarter, and may be convened at any time as needed. Independent directors communicate with the head of internal audit at least 4 times a year.
5.1.2. The Company's Audit Office shall inspect the implementation of the Company's internal control system according to the annual audit plan and regularly report to the Audit and Risk Management Committee on the progress of improvement of audit findings and abnormalities, respond to questions raised by independent directors, and strengthen the audit work according to their instructions to ensure the effectiveness of the internal control system.
5.1.3. Irregular - Communicate the content of the audit findings and how to continuously improve the audit value by phone, email or face-to-face, and immediately notify independent directors if any major violations are found.
5.1.4. Summary of communication between independent directors and internal audit officers:
Audit and Risk Management Committee

5.2 Other communications

5.3 Communication between independent directors and accountants:
5.3.1. Periodic - The accountant issues quarterly and annual financial reports and communicates with the Audit and Risk Management Committee on the audit plan, implementation status and results. Communicate with independent directors and accountants at least 4 times a year.
5.3.2. Irregular - If there are other operational or internal control related cases that need to be communicated and discussed immediately, meetings will be arranged according to the situation.
5.3.3. Summary of communication between independent directors and accountants: