Internal Audit Operation

Internal Audit Office

3S’s internal audit office is an independent unit, directly under the Board of Directors. A qualified and full-time internal auditing officer should be appointed by the Audit Committee and the Board of Directors.

Operation of internal audit

• The Internal Audit Officer conducts annual communication meetings with the independent directors to explain and record the implementation of internal audit and the operation of internal control of the Company.
  In the event of a major abnormality, it may be reported to the independent directors at any time to track the improvement.
• The audit office formulates an audit plan based on the identified risk results. After approval by the Board of Directors, it will carry out the audit operation accordingly, and the audit results will be disclosed in the audit report and submitted to the independent directors for review.
• The internal audit officer regularly attends the meetings of the Board of Directors to report the audit business.
• Each unit and subsidiary within the Company conducts a self-inspection of the internal control system every year, and the results of the self-inspection are summarized after the internal audit review as the basis for the Board of Directors and the general manager to issue an internal control system statement.
• The Company will hold a corporate governance meeting in which certified public accountants are invited to attend and communicate with independent directors, the finance officer and the internal audit officer in a two-way manner, and relevant executives are invited to attend as required. 

Summary of the communication between the independent directors and the certified public accountants

Summary of communication between independent directors and internal audit officer