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    Internal audit

    Internal audit organization and operation
    The internal auditors of 竞博体育jbo|竞博JBO官网-竞博JBO亚洲第一电竞平台 are organized to help the board of directors and managers in checking and reviewing defects of internal control system and assess operation efficiency and effectiveness, recommending improvements to ensure continuous and effective implementation of internal control system as the basis for reviewing and correcting internal control system.

    1. The internal audit unit of 竞博体育jbo|竞博JBO官网-竞博JBO亚洲第一电竞平台 shall report to the board of directors and be staffed with qualified and adequate full-time internal auditors according to company scale, business conditions, management needs and relevant regulations.

    2. The appointment and removal of the chief internal auditor shall be agreed by half of the board of directors and shall be submitted to the FSC through the Internet for reference by the 10th of the next month.

    3. The internal auditors shall exercise their functions independently, objectively, fairly, and professionally; in addition to regularly reporting auditing business to the supervisors the chief auditors shall attend and present in the board of director meeting.

    4. The internal auditors shall file the following to FSC on the Internet information system by end of January each year: name, age, education, experience, years of service and training certificate of the internal auditors.
    Internal audit organization
    Internal audit operation
    1. Company internal audit unit shall prepare and execute annual audit plan based on the results of the risk assessment, including the items to be audited each month, to ensure company's internal control system and submit audit report along with worksheet and relevant documents.

    2. Internal auditors shall fully communicate with the audited entity on the annual audit results; unveil internal control errors and anomalies in internal control report; track the latter after submitted and present, at least, quarterly reports until the issues get cleared; ensure the audited entity has taken appropriate improvement measures in a timely manner; improvements over these errors and anomalies with internal control are key factors in unit performance assessment.

    3. After the audit and tracking reports submitted, present them to individual supervisors by end of next month after the audit items closed. Regarding major violations or threats of severe damage found by internal auditors: the latter shall report to the supervisors immediately.

    4. The internal auditors shall file the following to FSC on the Internet information system: next year audit plan by end of each accounting year and execution status of audit plan of current year in two months after the end of current accounting year.

    5. File improvements status of internal control system defects and anomaly last year to FSC in given format on the Internet information system for reference in 5 months after end of accounting year.
    Self-inspection and internal control system statement
    According to the "Guidelines of internal control system creation and operation by public listed company" 竞博体育jbo|竞博JBO官网-竞博JBO亚洲第一电竞平台 conducts at least one self-inspection every year; internal auditors shall review the self-audit reports by individual units and branches and combine them into the internal control defects and anomaly improvement status report; the board of directors and the general manager shall assess the effectiveness of the overall internal control system and the statement of the internal control system based on the report and file the statement on website set by FSC in given format three month after end of accounting year as well as publicize in the annual report of 竞博体育jbo|竞博JBO官网-竞博JBO亚洲第一电竞平台.
  • 1. Internal control by individual units

  • 2. Auditor office review and assessment

  • 3. Self-inspection report

  • 4. Submit to the GM and chairman for approval

  • 5. Submit internal control statement

  • 6. Adopted by the board of directors

  • 7. Announcement and filing

  • 8. Publish the annual report