Internal Audit Organization and Staffing

1.The Company’s Internal Audit Department reports to the Board of Directors.

2.The number of internal audit personnel is appropriately allocated based on the Group’s size, business operations, and

other relevant legal requirements, and is reviewed annually.

3.The appointment and removal of the Company’s Internal Audit Director requires the approval of the Audit Committee

and a resolution from the Board of Directors.

4.None of the Company’s internal audit personnel hold other positions to maintain their independent and impartial role.

Purpose of Internal Audit

The design, implementation, and auditing of the Company’s internal control system are to ensure that the Company

achieves the following objectives:

1.Operational effectiveness and efficiency.

2.Reliable, timely, transparent, and compliant reporting.

3.Compliance with relevant laws and regulations.

Internal Audit Work Content

Internal audits are divided into routine audits and project audits. The work content includes:

1.Inspecting and evaluating the effectiveness and appropriateness of the current internal control system.

2.Verifying the implementation of various policies, business operations, and work plans.

3.Verifying compliance with various policies, laws, regulations, and procedures.

4.Verifying the status of asset preservation.

5.Verifying and evaluating the economic and effective use of various resources.

6.Verifying the reliability and completeness of various operational information.

7.Following up on the implementation of improvement suggestions based on audit results.

8.Other ad-hoc needs.

Matters Internal Audit should declare items

1.Before December 31st each year: Submit the annual audit plan for the following year.

2.Before January 31st each year: Submit the list of auditors.

3.Before the end of February each year: Report the implementation status of the previous year’s annual audit plan.

4.Before March 31st each year: Submit the internal control system statement for the previous year.

5.Before May 31st each year: Submit the annual internal control system deficiencies and irregularities improvement report

for the previous year.

6.Within 2 days of the date of the event: Change of audit supervisor.