The purpose of internal audit is to assist the Board of Directors and managerial officers in examining and reviewing deficiencies in the internal control system and evaluating the effectiveness and efficiency of operations, and to provide timely recommendations for improvement to ensure the continuous and effective implementation of the internal control system and to serve as a basis for reviewing and revising the internal control system.

The Company’s internal audit function is an independent unit that reports directly to the Board of Directors. Internal audit personnel shall uphold a spirit of absolute independence, maintain an objective and impartial stance, and faithfully execute their duties.

The appointment and dismissal of the Company’s head of internal audit shall be approved by the Board of Directors. Based on the Company’s size, business conditions, management needs, and other relevant laws and regulations, an appropriate number of dedicated, full-time internal auditors shall be allocated. In addition, a deputy shall be designated, whose performance of audit duties shall comply with the applicable regulations.

The head of internal audit is responsible for the planning, execution, coordination, reporting, and follow-up of improvements regarding audit operations, and shall attend Board of Directors meetings as an observer to report on audit-related matters.