Internal Audit Org：
The internal audit of BOTHHAND is an independent unit, directly under the board of directors.；In addition to the regular meeting report of the board of directors, and report to the chairman, strategy chief and general manager every month or as necessary.
Internal Audit Operation:
The auditing operations were carried out in accordance with the relevant provisions of the “Guidelines for the Establishment of Internal Control Systems for Public Offering Companies” and the “Regulations of the Financial Supervision and Management Commission of the Executive Yuan”.
- Each year, according to the results of the risk assessment, the next annual audit plan is scheduled and submitted to the board of directors, and the scope of the audit project includes important control operations.
- Perform audit work according to plan and report "audit report".
- For the lack of internal control and abnormalities found in the audit report, the auditor shall promptly or irregularly follow up on the implementation of the improvement.
- The "Audit Report" is submitted to the supervisors for inspection before the end of the month following the completion of the audit project.
- According to the internal control system of each department and its subsidiaries, the results of the self-inspection are reviewed and analyzed. The “Internal Audit Self-Assessment Report” is produced and presented to the management team for the “Internal Control System Declaration” and submitted to the Board of Directors.
- Declaration of internal audit operations:
Before the end of December：The next year's audit plan (passed by the board of directors).
Before the end of January：Internal auditor list.
Before the end of February：The actual implementation of the audit plan for the previous year.
Before the end of April：Statement of Internal Control System (passed by the Board of Directors).
Before the end of May：Internal audits have seen the lack of internal control systems and improvements in abnormal matters for the previous year.
- The audit supervisor shall attend the board of directors according to the regulations and report the audit business to the directors and supervisors.