Internal Audit

1. The purpose of internal audit is to assist the board of directors and managers to 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 internal control and serve as a basis for reviewing and correcting the internal control system. In accordance with the "Guidelines for the Establishment of Internal Control Systems for Public Offering Companies", the board of directors formulates the company's audit system and audit operations, and reviews the company's internal audit systems and audit reports.
2. The company has an audit office under the board of directors, and has one audit supervisor who meets the qualification requirements stipulated by the Financial Supervisory Commission; the appointment and dismissal of the audit supervisor must be approved by the board of directors and announced. The performance objectives, assessment and salary conditions of the internal audit are approved by the chairman to ensure that the audit process and results remain objective and independent.
3. Communication between independent directors, internal audit supervisors and accountants
♦ Arrange independent directors and accountants to meet at least twice a year (board of directors), and accountants will submit written reports to independent directors on checking the company's financial status and internal control implementation, and communicate on business performance analysis, major accounting audit issues, and audit differences
♦ Arrange independent directors and internal audit supervisors to meet at least once a quarter (before the board of directors) to submit written and oral reports on the company's internal audit implementation and internal control operations
♦ Keep independent directors and internal accounting department and internal audit channels open, such as telephone and email, discuss and give feedback on daily abnormal discovery, impact of legal updates and other issues

Communication records with independent directors and accountants this year:

Date	Attendees	Communication Matters	Completion
2021.9.6	New Independent Director Audit Supervisor	In accordance with the company's internal control system regulations, communicate the reporting, discussion, and resolution procedures of the audit report	Agree to process and keep records in accordance with laws and company regulations
2022.11.9	Independent Director Audit Supervisor	The audit supervisor reports to the independent directors the audit scope, methods, and key items for the next quarter	Agree to audit procedures