稽核人員/主管

•Based on the results of the risk assessment, formulate an annual audit plan clearly specifying the audit items, schedule, and audit procedures. Internal auditors shall conduct on-site audits on a regular or irregular basis. The audit results, together with working papers and relevant documents, shall be compiled into an audit report for approval, to ensure the Company's internal control system is continuously and effectively implemented.
根據風險評估結果擬訂年度稽核計畫，明確規範稽核項目、時程及稽核程序。稽核人員應定期或不定期執行實地稽核，並將稽核結果、工作底稿及相關文件彙整成稽核報告，經核准後，以確保公司內部控制制度持續且有效地執行。

•Internal auditors shall fully communicate the results of the annual audit items with the audited departments. For any deficiencies or irregularities identified in the internal control system, an audit report shall be prepared. Upon approval of the report, follow-up actions shall be taken, with follow-up reports prepared at least quarterly until the improvements are completed, to ensure that the relevant units implement timely and appropriate corrective measures.
內部稽核人員應就年度稽核項目之查核結果，與受查單位充分溝通。對於內部控制制度所發現之缺失或異常事項，應編製稽核報告。報告經核准後，應辦理追蹤改善，並至少每季編製追蹤報告，直至改善完成，以確保相關單位及時且適當地採取矯正措施。

•After the audit and follow-up reports are approved, they shall be submitted to each independent director (Audit Committee member) for review by the end of the month following the completion of the audit item.
稽核及追蹤報告經核准後，應於稽核項目完成次月底前，送交各獨立董事（審計委員會委員）審閱。

•Supervise and assist all departments and subsidiaries of the Company in conducting annual self-assessments of the effectiveness of their internal control systems.
督導及協助公司各部門及子公司每年辦理內部控制制度有效性之自行評估。

•Internal auditors shall report to the Financial Supervisory Commission (FSC) via the Market Observation Post System (MOPS) in accordance with the prescribed format and timeline.
內部稽核人員應依金融監督管理委員會（FSC）規定之格式及期限，透過公開資訊觀測站（MOPS）辦理申報。

•Supervise and assist all departments and subsidiaries of the Company in establishing and revising their internal control systems.
督導及協助公司各部門及子公司建立及修訂其內部控制制度。

•Undertake consulting projects or other assignments as delegated by management.
承辦管理階層交辦之專案諮詢或其他相關事項。

•Assist the Chief Audit Executive (CAE) in reporting audit activities to the Board of Directors (and Audit Committee), and handle assignments delegated by the Board.
協助稽核主管向董事會（及審計委員會）報告稽核業務執行情形，並辦理董事會交辦事項。