Investors​

Each year, the Internal Audit Department formulates an annual audit plan based on risk assessment results. The plan includes at least the auditable items specified in the “Guidelines for the Establishment of Internal Control Systems in Publicly Listed Companies.” The annual audit plan is submitted to the Board of Directors for approval prior to implementation. Special audits may also be conducted as necessary based on operational needs.

Upon completion of each audit, the audit findings, together with working papers and supporting documents, are compiled into an audit report. The audit results are fully communicated to the audited unit. Auditors follow up on identified deficiencies until appropriate corrective actions have been implemented and prepare follow-up reports at least quarterly for review by the Chairman and independent directors.

In addition to providing audit reports to the independent directors for review by the end of the following month, the Internal Audit Supervisor reports quarterly to the Audit Committee and the Board of Directors on the execution of audit activities and the status of corrective actions. This process assists the Board of Directors and management in fulfilling their responsibilities for internal control and risk management.

The Internal Audit Department also reviews the self-assessment reports prepared by each unit of the Company, evaluates the implementation status of operational procedures and relevant documentation, and consolidates the self-assessment results for reporting to the Audit Committee and the Board of Directors. These results serve as the primary basis for assessing the overall effectiveness of the internal control system and issuing the Internal Control System Statement.