● The auditor draws up an annual audit plan based on the risk assessment results, including the items that should be audited every month. Implement the annual audit plan to evaluate the company's internal control system, and attach working papers and related materials to make an audit report for the board of directors and  managers’ inspect and review the deficiencies of the internal control system. Measure the effectiveness and efficiency of operations, and provide timely improvement suggestions to ensure the continuous and effective implementation of the internal control system, and serve as a basis for reviewing and correcting the internal control system.

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● The auditing unit and the unit being audited fully communicate on the inspection results of the annual auditing items, truthfully disclose the deficiencies and abnormalities in the internal control system found in the evaluation in the audit report, and follow up after the report is reviewed, at least on a quarterly basis until improvement to confirm that relevant units have taken appropriate improvement measures in a timely manner.

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● Auditors uphold the spirit of detachment and independence, perform their duties with an objective and fair standpoint, and pay due attention to professionalism. After the audit report and follow-up report are reviewed, delivery the report to independent directors for inspection before the end of the next month when the audit project is completed. Auditing supervisor attends the board of directors to present the report.