I. Purpose of internal audit:
To assist the Board of Directors and the manager in examining and reviewing the deficiencies of the internal control system and measuring the effectiveness and efficiency of operations, and provide timely suggestions for improvement to ensure the continuous and effective implementation of the internal control system as the basis for reviewing and amending the internal control system.

II. The establishment, appointment, and removal of the internal audit division:
The Company establishes 1 internal audit division under the Board of Directors. The appointment and removal of the director of the internal audit division shall be approved by a majority of the members of the Board of Directors. The appointment, removal, evaluation, and salary of the internal auditors of the Company shall be subject to the “Selection and Appointment Rules”, “Remuneration Guidelines”, and “Salary, Appointment, and Promotion Management Rules”, who shall be evaluated twice a year. The above evaluation and salary shall be reported to the chairman of the board for approval according to the sign-off and approval process. The related guidelines have been disclosed in the internal rules area of the Company.

III. Implementation of internal audit:
(1) The internal auditors shall make the annual audit plan based on the internal and external business environment, laws, regulations, and risk assessment results, perform audits and prepare audit reports in accordance with the audit plan, and attend the Board of Directors’ meetings and report to the board on a regular basis. The audit report shall be delivered to the independent directors of the Company for review in the month following the completion of the audit.
(2) The Audit Division shall also review the results of self-inspections performed by each department of the Company, establish a self-monitoring mechanism for the Company, and use the evaluation results as the basis for recommending the Board of Directors and the President of the Company to issue a statement of internal control.

IV. Position and attitude of internal auditors:
The internal auditors shall be independent and perform their duties in an objective and fair manner.