| Ⅰ | Organization |
| 1. | The company's internal audit function operates as an independent unit, directly reporting to the Board of Directors. |
| 2. | There is one audit manager in place, whose appointment or removal is subject to approval by the Board of Directors. |
| 3. | The performance evaluation and compensation of the audit unit are managed in accordance with the company’s internal management regulations. |
| 4. | The qualifications of personnel in the audit unit meet statutory requirements, and they continuously update their professional knowledge through annual training. |
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| Ⅱ | Operation Status |
| 1. | Internal auditors adhere to a spirit of impartial independence, performing their duties with an objective and fair stance. |
| 2. | The Audit Department develops an annual audit plan in accordance with relevant laws and regulations and based on risk assessments. The department executes various audit operations according to this plan, prepares audit reports based on the findings for approval, and ensures the effective implementation of the internal control system. The scope of the audit includes all units and subsidiaries of the company. |
| 3. | The Audit Department reviews the self-assessment results of the internal control systems conducted by each department, along with the findings from various audit operations, to serve as the basis for the internal control declaration issued by the Board of Directors and management. |
