The duties of the Auditing Division are to investigate, assess internal control system deficiencies and measure the operational efficiency, and provide improvement recommendations timely, in order to ensure that the internal control system is able to be implemented effectively and continuously and to provide assistance to the board of directors and management to properly fulfill their responsibilities. The Auditing Division is organized under the board of directors. This Division adopts an independent and dedicated position for internal audit in order to perform regular and irregular business audit, financial audit, etc., such that the soundness, rationality and effectiveness compliance of the internal control system can be properly assessed.
According to the provision of Article 3 of the Corporate Governance Best Practice Principles, the appointment and discharge of auditing supervisor of the Company shall be approved by the board of directors, and the appointment and discharge, evaluation and remuneration of internal auditors are handled in accordance with the provisions of the “Recruitment and Employment Management Regulations”, “Salary Management Regulations”, “Performance Evaluation Management Regulations”, “Employee Resignation (Leave Without Pay) Management Regulations”. The aforementioned appointment and discharge, evaluation and remuneration are reported by the auditing supervisor to the Chairman for approval in accordance with the approval procedure. The aforementioned relevant regulations are disclosed in the internal regulations section of the Company.
The responsibilities of auditing supervisor
Promotion, formulation, revision and implementation of internal control and the internal auditing system of the company.
Establishment, revision and implementation of internal auditing guidelines of the company and subsidiaries.
Planning, exposition and verification and submit online report on internal auditing of the company and subsidiaries.
Planning, promotion, review, improvement, tracking and submit online report on company self-inspection.
Handle and submit online report on the internal control statement of the company.
Evaluation and improvement recommendations of the various systems, regulations, plans and policy implementation of the company.
依Conduct at least one inspection a year on branches and re-invested businesses in accordance with the relevant provisions of “The Implementation Guidelines for Building Up the Internal Control System of Publicly-listed Companies” promulgated by the Securities and Futures Bureau.
Regularly report to the various supervisors on auditing operation and attend the board of directors meeting.
Special auditing business assigned by the board of directors, the chairman and the directors and supervisors.
Supervision, evaluation, management and training of auditors of the company.
The responsibilities of auditing specialist
Responsible respectively for information collection, investigation, integration, analysis and determination and present reports and recommendations on risk control.
Regularly audit in accordance with stipulated periodical auditing, and make auditing reports after each audit to be attached with relevant documents, and present shortcomings and improvement recommendations and continue to track improvements.
Inspect and make improvement recommendations on the various systems, regulations, plans and policy implementation of the company.
Other ad hoc auditing tasks assigned.
In accordance with Article 11 of the “The Implementation Guidelines for Building Up the Internal Control System of Publicly-listed Companies” promulgated by the Securities and Futures Bureau of Financial Supervisory Commission of the Executive Yuan, the auditing room has been set up under the board of directors. Presently.
The auditing room formulates its annual auditing plan in accordance with foregoing handling guidelines and carries out following auditing operations in a cyclical manner for the year to ensure that the company internal control system is proper, reasonable and effective in implementation by various departments:- Sales and receipts cycle
- Procurement and payment cycle
- Production cycle
- Wage and work cycle
- Financial cycle
- Fixed assets cycle
- R&D cycle
- Computer cycle
In accordance with regulations of the Securities and Futures Bureau, the auditing room would audit on a monthly basis the stock affairs operation and the derivative financial products trading operation, and on a quarterly basis audit endorsement and guaranty/liability commitment and contingent items/capital loan to third party operation; and present report on tracking of improvement on shortcomings found by previous auditing every 3 months; and carry out self-inspection operation for the internal control system every year in order to improve operation performance. And in accordance with provisions of “The Implementation Guidelines for Building Up the Internal Control System of Publicly-listed Companies” report to the company supervisors the auditing report and the auditing tracking report by the end of the following month upon completion of the auditing report.
The auditing room shall complete following required online reportage operation within the deadline of the Securities and Futures Bureau of the Financial Supervisory Commission of the Executive Yuan.- Submit report on the Annual Auditing Plan for the following year before end December.
- Submit report on information on auditing supervisor and auditor for the current year before end January.
- Submit report on Implementation of the Annual Auditing Plan for the previous year before end February.
- Submit report on Internal Control System Statement of the previous year before end March.
- Submit report on Shortcomings of the Internal Control System and Improvement of Abnormalities of the previous year before end May.
| NO. | Subject | Download |
| 1 | Download 2023 Internal Auditing Schedule |  |
| 2 | Download 2022 Internal Auditing Schedule | |
| 3 | Download 2021 Internal Auditing Schedule | |
| 4 | Download 2020 Internal Auditing Schedule | |
| 5 | Download 2019 Internal Auditing Schedule | |
| 6 | Download 2018 Internal Auditing Schedule | |
| 7 | Download 2017 Internal Auditing Schedule | |
| 8 | Download 2016 Internal Auditing Schedule | |
| 9 | Download 2015 Internal Auditing Schedule | |
