The Company has established an independent internal audit unit under the Board of Directors. Based on corporate scale, business conditions, management needs, and other statutory regulations, a qualified and appropriate full-time Internal Audit Chief is appointed. The appointment, dismissal, evaluation, and remuneration of internal audit personnel are approved by the Chairman, except for the appointment and dismissal of the Internal Audit Chief, which must be reviewed and agreed upon by the Audit Committee before being submitted to the Board of Directors for resolution.

The unit assists the Board of Directors and management in inspecting and reviewing deficiencies in the internal control system, measuring the effectiveness and efficiency of operations, and providing timely recommendations for improvement. This ensures the continuous and effective implementation of the system and serves as a basis for reviewing and revising internal controls.

1. Formulate and execute annual audit plans in accordance with the Company's "Internal Audit Regulations" and relevant statutory laws, and issue audit reports.
2. Draft the next year's annual audit plan at the end of each year, and execute it accordingly following approval by the Board of Directors.
3. Report audit performance and operations regularly to the Audit Committee and the Board of Directors.
4. Track the improvement status of internal control deficiencies and anomalies discovered during internal audits on a regular basis.