The Company's Internal Audit function is an independent unit that reports directly to the Board of Directors, and shall appoint qualified persons in an appropriate number as full-time internal auditors according to size, business condition, management needs, and other applicable laws and regulations. There are three employees dedicated to Internal Audit, including one director and two staffs.

Audits are executed according to the annual audit plan, which is based on the results of the risk assessment and needs to be approved by the Board of Directors. Any deficiencies of the internal control system and recommendations for improvement disclosed in audit reports are regularly submitted to and reviewed by the Board of Directors.

The Company's Internal Audit examines the process and results of annual self-assessment by departments and subsidiaries, and consolidates related reports for the Board of Directors and president to evaluate the overall efficiency of existing internal control systems before generating an internal control system statement.