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Corporate Governance
Corporate Governance
Corporate Governance
- Corporate Governance
- Board of Directors
- Significant Board Resolutions
- Director Training and Development
- Communication between Independent Directors, Internal Audit Supervisor, and Auditors
- Audit Committee
- Remuneration Committee
- Internal Audit
- Core Internal Regulations
- Stakeholders
- ESG Sustainability Management
- Cybersecurity Risk Management
- Shareholders’ Meeting
- Dividend Policy
- Market Observation Post System (MOPS)
Internal Audit
Purpose:
The company implements internal audits to assist the Board of Directors and management in reviewing and evaluating deficiencies in the internal control system, measuring operational effectiveness and efficiency, and providing timely improvement recommendations. This ensures the continuous and effective implementation of the internal control system and serves as a basis for reviewing and revising it.
Organization:
The company implements internal audits to assist the Board of Directors and management in reviewing and evaluating deficiencies in the internal control system, measuring operational effectiveness and efficiency, and providing timely improvement recommendations. This ensures the continuous and effective implementation of the internal control system and serves as a basis for reviewing and revising it.
Organization:
- The company’s Audit Office is an independent unit under the Board of Directors, directly supervised by the Chairman.
- The appointment or dismissal of the head of internal audit requires approval from the Board of Directors. If independent directors are in place, any objections or reservations from them must be recorded in the board meeting minutes.
- If an Audit Committee has been established, the appointment or dismissal of the head of internal audit must first be approved by the Audit Committee before submission to the Board for resolution.
- The internal audit unit is staffed with a suitable number of full-time auditors based on the company’s scale, business nature, management needs, and relevant legal requirements. A deputy must be appointed to act on behalf of the auditors, with their duties performed in accordance with the "Regulations Governing the Establishment of Internal Control Systems by Public Companies" (hereinafter referred to as the "Regulations").
Authority and Responsibilities:
- Internal auditors shall perform their duties with integrity and honesty, investigating and evaluating whether the company’s internal control system and management systems promote sound operations.
- They assess the internal control system to measure the effectiveness of current policies and procedures, their compliance, and their impact on operational activities.
- Internal auditors shall uphold independence and objectivity, diligently execute their responsibilities with professional care, and, in addition to periodically reporting audit activities to supervisors, the head of internal audit shall attend board meetings to deliver reports.
- Internal auditors (including deputies) shall participate in continuous education and training programs recognized by competent authorities to enhance audit quality and competence, meeting the required training hours and covering professional courses, computer auditing, and legal knowledge.
