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Company Governance Organization Chart Board of Directors Operation Rule Internal Audit Remuneration Committee Cyber Security Management Audit Committee Diversification and independence of board of directors Contact Us     APCB(Taiwan)   No.6 Lane84,Chun-Ying St.,   Shu-Lin City, Taipei,   23863, Taiwan   TEL：+886(2)26832626   FAX：+886(2)26838440   APCB(Kunshan)   No.1818 Jin-Sha-Jiang North   Road, Economic Technical   Development Zone,KunShan   City,Jiang Su Province,   215300, China   TEL：+86(512)57039999   FAX：+86(512)57039688     Audit settings 1. Audit department Organization set up under the Board Room of the internal audit unit: 2. In the survey to assess the internal control system and the integrity of the management system, reasonable and effective 3. Audit office will investigate and assess the effectiveness of company plans and strategies, check each traction record to see if any waste or ineffectiveness situation. The duty of audit office is to assist the Board and management better review the internal control system and to measure effectiveness and efficiency of operations, and provide timely suggestions for improvement management organization to ensure sustained and effective internal control system implemented to make full usage of enterprise resources, improve operational integration of performance and assist management in fulfilling its responsibilities. 4. Appointment and dismissal of Internal Auditors 1). The appointment or dismissal of the chief internal auditor shall be subject to approval by the audit committee and be submitted to the board of directors for a resolution. 2). The appointment, dismissal, assessment and remuneration of internal auditors shall be signed and reported to the chairman of the board of directors by the audit supervisor. 3). Internal auditors and general staff conduct evaluations every six months 4). The Company has formulated the following relevant procedures for the appointment and dismissal of internal auditors, which have been disclosed in the Company's DMP document management system.       Appointment:Labor and wage cycle(Enacted in August 2023)       Salary:Payroll management methods(Enacted in November 2024)       Evaluation:Employee performance appraisal methodology(Enacted in October 2014) TOP Audit Plan 1. The audit unit formulate annual audit plans based on the results of the risk assessment at end of each year and include the following audit items in its annual audit plan by Matters relating to compliance with applicable laws and regulations； The control activities for major financial or business activities, such as for acquiring or disposing of assets, engaging in derivatives transactions, extending loans to others, granting endorsements or guarantees for others, and management of related party transactions； Supervision and management of subsidiaries； Management of operation of board meetings； Management of preparation process of financial statements( including management of application of International Financial Reporting Standards, procedures for professional accounting judgments, and processes for making changes in accounting policies and estimates)； Inspection of information and communications security； Major operating cycles such as the sale and receipt cycle and purchase and payment cycle； The management of the operation of the Remuneration Committee and the management of the operation of the Audit Committee, etc. The annual audit plan submitted to Board of Directors for approved. After approval by the board of directors, the above plan will be implemented accordingly. TOP Audit cycle 1. Internal auditor and the audited unit will fully communicate with each other about the audit project and the audit results. For the inspection results, auditor will disclosure the actual status of internal control system and abnormal items, as well as the related working data made in the audit report. 2. Audit report and tracking reports, verification, after the completion of the auditing and project delivery times by the end of each independent director inspection. Audit director and audit services related to attend the Annual Report. TOP Audit Training 1. According to the provisions of the Financial Supervisory Commission, internal audit staffs have to pursue continuing education and to participate internal training, including various professional courses such as computer auditing, and legal knowledge and ability to improve audit performace. TOP Assessment of Internal Control Systems 1. Company's own results of its internal control system, divided into an effective system of internal control or significant loss of the internal control ystem. The Internal Control System Statement shall be subject to approval by the audit committee and be submitted to the board of directors for a resolution.; amendments, they are made. Statement of internal control system in accordance with regulations published in Annual Report of APCB. TOP Media report 1. Audit Office according to the Financial Supervisory Commission, Executive Yuan Securities and Futures Bureau within the time limit specified, complete the following matters shall be reported online job requirements: Reporting time     Reporting projects     Jan.     Qualified internal auditor list     Feb.     The previous year internal audit plan implementation     Mar.     Prior year statement of internal control     May.     Audit findings improve situation from previous year internal audit     Dec.     internal audit plan for next year     within 2 days from the date of its occurrence     Appointment and removal of internal auditing manager (shall be subject to approval by the audit committee and be submitted to the board of directors for a resolution) TOP