Audit
APPOINTMENT AND REMOVAL OF LNTERNAL AUDITORS
The company should comply with the regulations on establishing internal control systems for publicly listed companies, consider the overall operating activities of the company and its subsidiaries, design and implement its internal control system, and review it at any time to respond to changes in the company's internal and external environment. To ensure that the design and implementation of the system continue to be effective.
In addition to the company's proper self-assessment of the internal control system, the board of directors and management should review the self-assessment results of each department and the audit reports of the audit units at least annually, and the audit committee should pay attention to and supervise them.
Directors should regularly hold discussions with internal auditors to review deficiencies in the internal control system, keep records, track and implement improvements, and submit a report to the board of directors. The company should establish communication channels and mechanisms between independent directors, the audit committee and the internal audit manager, and have the convener of the audit committee report to the shareholders' meeting the communication status between the audit committee members and the internal audit manager.
The company's management should attach great importance to the internal audit unit and personnel, grant them sufficient authority, and urge them to truly inspect and evaluate the deficiencies of the internal control system and measure the efficiency of operations to ensure that the system can be continuously and effectively implemented, and assist the board of directors and management to truly perform its responsibilities, and then implement the corporate governance system.
The appointment, removal, evaluation, salary and remuneration of the company's internal auditors should be reported to the board of directors or signed by the audit supervisor and reported to the chairman of the board for approval.
