Internal Audit

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The auditing room is responsible for investigating and evaluating the shortcomings of the internal control system and providing recommendations for improvement from time to time to ensure the internal control system can be effectively and continuously implemented; it also assists the board of directors and the management in performing their duties. The auditing room is affiliated to the board of directors and its payroll is as stipulated in the organization chart. Mr.Zhang is the supervisor of the department with one specialist under him. The auditing room adopts independent and dedicated internal auditing and regularly and irregularly carries out sales and financial auditing work to accurately evaluate whether the internal control system has been properly, reasonably and effectively followed.

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, Zhang Weihan is the auditing supervisor.

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
For details of the relevant monthly auditing plan refer to the attached file below.

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 2016 Internal Auditing Schedule
2 Download 2015 Internal Auditing Schedule
3 Download 2014 Internal Auditing Schedule
4 Download 2013 Internal Auditing Schedule
5 Download 2012 Internal Auditing Schedule
6 Download 2011 Internal Auditing Schedule
7 Download 2010 Internal Auditing Schedule
8 Download 2009 Internal Auditing Schedule
9 Download 2008 Internal Auditing Schedule
10 Download 2007 Internal Auditing Schedule
11 Download 2006 Internal Auditing Schedule
12 Download 2005 Internal Auditing Schedule
13 Download 2004 Internal Auditing Schedule
14 Download 2003 Internal Auditing Schedule