I. Internal Audit Organization

The company has established an internal audit unit under the jurisdiction of the board of directors. It appoints an appropriate number of dedicated audit personnel based on the company's scale, business conditions, management needs, and other relevant legal provisions, and is responsible for overseeing the company’s internal audit operations and supervising the audit operations of subsidiaries.

The appointment and dismissal of the internal audit manager require the approval of the Audit Committee and submission to the board of directors for resolution. The appointment, assessment, and salary of internal audit personnel are signed by the internal audit manager and approved by the chairman. The appointment procedures for internal audit personnel are stipulated in the Internal Audit Implementation Rules, and assessments are conducted at least once a year, with the details made publicly available on the company's internal website.

II. Objectives of Internal Audit

The purpose of performing internal audits is to assist the board of directors and management in examining and reviewing deficiencies in internal control systems, measuring the effectiveness and efficiency of operations, and providing timely improvement suggestions. This ensures the continuous and effective implementation of internal control systems and serves as a basis for reviewing and revising these systems, promoting the sound operation of the company.

III. Operation of Internal Audits

1. The handling of the company's internal audit affairs follows the regulations of the "Guidelines for the Establishment of Internal Control Systems by Public Companies" published by the Ministry of Finance and the Financial Supervisory Commission, and the provisions of the company's internal audit implementation rules.
2. Internal audit personnel should adhere to an independent spirit, execute their duties objectively and fairly, and exercise due professional care in performing all internal audit tasks.
3. Before the end of each year, the internal audit unit shall formulate an annual audit plan based on risk assessment results. The plan, including monthly audit items, is executed after approval by the board of directors.
4. Reporting of audit reports:
   1. If internal audit personnel identify any deficiencies, the audited unit should propose improvement measures, which will be disclosed in the audit report. Follow-ups on deficiencies and abnormal items are tracked quarterly until improvement is confirmed, ensuring that the relevant unit has taken timely and appropriate improvement measures.
   2. If internal audit personnel find significant violations or potential for significant damage to the company, an immediate report is made and each independent director and supervisor is notified.
   3. After the audit and follow-up reports are reviewed, they are submitted to each independent director and supervisor for review at the end of the month following the completion of the audit items.
   4. In addition to providing regular reports on audit business to each supervisor, independent director, and the chairman, the audit manager shall also attend board meetings to report in person.Self-assessment of internal control system operations:
5. ​Self-assessment of internal control system operations:
   1. Encourage each internal unit and subsidiary to conduct self-assessments at least once a year, with the internal audit unit reviewing the execution of the self-assessment by each unit and subsidiary.
   2. Submit the contents of the internal control system declaration to the board of directors for approval within 3 months after the end of each fiscal year, and announce the content on the designated website specified by relevant competent authorities.
6. External reporting operations: Submit reports in the required format to the designated website of the securities regulatory authority.
   1. Before the end of December each year, report the approved audit plan for the next year to the board of directors.
   2. Before the end of January each year, report the audit personnel and their training hours for the previous year.
   3. Before the end of February each year, report the execution status of the previous year's audit plan.
   4. Submit the internal control system declaration within 3 months after the end of each fiscal year.
   5. Before the end of May each year, report any internal control deficiencies and abnormal items identified in the previous year, as well as their improvement status.
   6. If the audit manager changes, this must be announced and reported within 2 days of the occurrence.