The internal audit of the company is an independent unit that reports directly to the board of directors. Depending on the company's size, business situation, and management needs, dedicated internal audit personnel are assigned, including a manager and a total of 2 audit staff. The internal audit system clearly stipulates the internal controls for reviewing the company's operational procedures and reports on whether the design and execution of these controls are appropriate, as well as their effectiveness and efficiency; the scope includes all operations of the company and its subsidiaries. The internal audit unit formulates and executes audit plans approved by the board of directors based on identified risks. It proposes improvement suggestions for any potential deficiencies found in the internal control system and prepares audit reports, regularly reporting to the board of directors; in addition to reporting at regular board meetings, it also reports monthly or as necessary to the chairman and independent directors. The internal audit unit urges each internal unit and subsidiary to conduct regular self-inspections of the internal control system annually and reviews the self-inspection reports of each unit and subsidiary, consolidating the self-inspection results to report to the board of directors, serving as the basis for the board to issue a statement on the internal control system. The appointment, evaluation, and compensation of internal audit personnel in this company are handled in accordance with the "Personnel Recruitment and Appointment Implementation Rules," "Employee Performance Evaluation Implementation Methods," and relevant laws and regulations.