Organization of Internal Audit

1. Purpose of internal audit

The purpose of setting up an internal audit is to check and review the of internal control systems and evaluate the adequacy and effectiveness of the int organization’s operations. This will further enhance the effectiveness of the company’s supervision and assist the board of directors and management to achieve the organizational goals.

2. Internal audit organization and auditors

The Unic’s internal audit belongs to the board of directors and has a full-time audit supervisor. The appointment and removal of the internal audit supervisor must be approved by the board of directors for more than half. According to the company’s “Appraisal Authority Table” and “Employee Performance Appraisal, Reward and Punishment Implementation Rules”,The appointment, removal, evaluation, and salary of internal audit staff are signed by the audit supervisor to the chairman for approval。


The organization chart is as follows:

3. Internal audit operation


    • Perform internal audit operations in accordance with the regulations of the competent authority and the specifications of the “Internal Control System”, “Internal Audit System” and “Self-inspection and Handling Procedures” formulated by the Company.
    • The audit unit shall prepare an audit plan for the next year in accordance with the laws and regulations, the results of the risk assessment and the instructions of the board of directors and the supervisor before the end of each year. Article 13 (2) of the “Criteria for Handling” lists the audit items of the annual audit plan. The drafting and amendment of the annual audit plan must be approved by the board of directors.
    • Fill in the annual audit plan, the actual implementation situation, the lack of internal control and improvement of abnormal matters, and the statement of the internal control system as required.
    • The audit report prepared after the internal audit operation is completed shall be reviewed by the audit supervisor. After the audit report is verified by the management, a letter shall be sent to notify the unit under investigation to improve within a time limit. The audit report is delivered to all supervisors and independent directors for review and filing before the end of the month following the completion of the audit project. If any missing or abnormal items are found, we will contact the unit for improvement and regularly track the improvement.
    • The internal control system is lacking or abnormal matters should be made into a follow-up report and reviewed, and delivered to all supervisors and independent directors for review and filing before the end of the month following the completion of the audit project.
    • The audit supervisor reports the audit business to the independent directors and supervisors on a regular basis, and regularly reports to the board of directors.
    • Internal auditors participate in continuous training on internal control and internal audit related courses every year to improve audit quality and ability.

4. Internal audit operation report matters

Each year, the auditing unit submits the items and time for inspection by the Internet Information System on a regular basis in accordance with the prescribed format:

  • The appointment and removal of the head of internal audit shall be reported and made available for inspection before the 10th day of the next month approved by the board of directors.
  • Before the end of January of each year, declare the “Internal Audit Staff Register” for the year.
  • Before the end of February of each year, declare the “Annual Audit Plan Implementation” for the previous year.
  • Before the end of March each year, declare the “Statement of Internal Control System” for the previous year.
  • Before the end of May of each year, report the “lack of internal control system and improvement of abnormal matters” for the previous year.
  • Before the end of December of each year, declare the “Annual Audit Plan” for the following year.

5. Preservation of internal audit data

  • The internal audit work paper, internal audit report and related information shall be kept for at least five years.
  • Internal control self-inspection work papers, self-inspection reports and related materials shall be kept for at least five years.

※ Self-inspection of operating procedures and methods

I. Purpose of Self-inspection The purpose of the self-inspection of the self-inspection system is to implement the company’s self-supervision mechanism and respond to changes in the environment in a timely manner to adjust the design and implementation of the internal control system and improve the inspection quality and internal audit department effectiveness.

II. Self-inspection operation procedures and methods

  • Procedures and methods for self-inspection includes: control of the environment, risk assessment, information and communication, and supervision: At least once a year, self-inspection will be conducted by the relevant unit based on the judgment items set by the certificate authority, and the “internal components Control Evaluation Form “, and the internal audit unit reviews the self-inspection report of each unit.
  • Procedures and methods for self-inspection of control operations: first urge internal units and subsidiaries to conduct self-inspection at least once a year, conduct self-inspection according to various internal control systems, and issue an “operation-level internal control assessment form”, and then the internal audit unit Review the self-inspection report of each unit and subsidiary as the main basis for the board of directors to evaluate the effectiveness of the overall internal control system and issue the “Statement of Internal Control System”.