組織
Organization
稽核室直屬於董事會，執行獨立之稽核職責。
The audit office reports directly to the board of directors and carries out independent audit responsibilities.
執行情況
Implementation
一、本公司內部稽核主管之任免，經審計委員會同意，並提董事會決議。
二、內部稽核人員應秉持超然獨立之精神，以客觀公正之立場，確實執行其職務，並盡專業上應有之注意，除定期向各獨立董事報告稽核業務外，稽核主管並應列席董事會報告。
三、內部稽核單位擬訂年度稽核計劃，包括每月應稽核之項目，據以評估公司之內部控制制度。年度稽核計劃應經董事會通過。
四、內部稽核人員應與受查單位就年度稽核項目查核結果充分溝通，對於評估所發現之內部控制制度缺失及異常事項，應據實揭露於稽核報告，並於該報告陳核後加以追蹤，至少按季作成追蹤報告至改善為止，以確定相關單位業已及時採取適當之改善措施。
五、稽核報告及追蹤報告陳核後，於稽核項目完成之次月底前交付各獨立董事查閱。內部稽核人員如發現重大違規情事或公司有受重大損害之虞時，應立即作成報告陳核，並通知各獨立董事。
| 稽核時間 | 稽核項目 (作業) | 查核所見 | 改善建議 |
| 113/07 | 投資循環/投資取得、處分及保管作業 | 查核單位作業處理程序，尚未發現異常情形。 | 繼續保持 |
| 113/07 | 預算管理作業 | 依據單位保存表單紀錄，查核作業程序，尚未發現異常情形。 | 繼續保持 |
| 113/07 | 財務報表編制流程管理作業 | 查核單位保存表單紀錄，尚未發現異常情形。 | 繼續保持 |
| 113/07 | 適用國際會計準則之管理及會計作業判斷、會計政策與估計變動之流程管理 | 查核單位保存表單紀錄，尚未發現異常情形。 | 繼續保持 |
| 113/07 | 資金貸與及背書保證作業 | 經查本公司113年9月份止，並無從事資金貸與及背書保證事項。 | 繼續查核 |
| 113/07 | 投資循環/衍生性金融商品作業 | 經查本公司113年8月份止，並無從事買賣衍生性金融商品交易事項。 | 繼續查核 |
1. The appointment and removal of the internal audit director shall be subject to approval by the Audit Committee and resolution by the Board of Directors.
2. Internal audit personnel shall uphold an attitude of complete independence, approaching their duties with objectivity and impartiality. They shall diligently perform their responsibilities with due professional care. In addition to regularly reporting audit activities to independent directors, the audit director shall attend board meetings for reporting.
3. The internal audit unit shall formulate an annual audit plan, outlining monthly audit items to assess the company's internal control system. The annual audit plan shall be approved by the Board of Directors.
4. Internal audit personnel shall communicate extensively with the units under examination regarding the results of annual audit items. Any identified deficiencies or anomalies in the internal control system shall be truthfully disclosed in the audit report. After reporting, the audit director shall monitor and follow up, producing tracking reports at least quarterly until improvements are implemented, ensuring that relevant units have taken timely and appropriate corrective measures.
5. Upon completion of audit items, audit reports and tracking reports shall be submitted to independent directors for review by the end of the following month. In the event of significant violations or potential substantial harm to the company, internal audit personnel shall promptly prepare a report for submission and notify independent directors.
| Audit time | Audit items | Audit Findings | Recommendations for improvement |
| 2024/07 | Investment cycle/ Investment acquisition, disposition, safeguarding | Auditing the unit's operational procedures, no abnormalities have been found. | Continue to maintain |
| 2024/07 | Management of the budget | Based on the unit's record of form retention and auditing the unit's operational procedures, have not yet revealed any abnormalities. | Continue to maintain |
| 2024/07 | Management of the procedures for preparation of financial statements | Auditing the unit's record of form retention, no abnormalities have been found. | Continue to maintain |
| 2024/07 | Management of application of International Financial Reporting Standards, procedures for professional accounting judgments, and processes for making changes in accounting policies and estimates | Auditing the unit's record of form retention, no abnormalities have been found. | Continue to maintain |
| 2024/07 | Management of loans, endorsements and guarantees. | Upon review, as of September 2024 of this company, no funding loans or endorsement guarantees have been undertaken. | Continue to audit |
| 2024/07 | Investment cycle/ Derivatives financial products operations | Upon review, as of August 2024 of this company, no transactions involving the buying and selling of derivative financial products have been conducted. | Continue to audit |