投資人關係
關於 Poindus
內部稽核
I. Internal Audit Organization
The Company’s Internal Audit unit is directly subordinate to the Board of Directors. It is headed by a Chief Internal Auditor and staffed with an appropriate number of qualified, full-time internal auditors based on the Company’s scale, business conditions, management needs, and relevant laws and regulations. These auditors are responsible for the audit work of the Company and its subsidiaries. The Chief Internal Auditor oversees the planning and execution of audit operations, provides regular reports to each Independent Director, and attends meetings of the Audit Committee and the Board of Directors to deliver reports.
II. Internal Audit Operations
1. Purpose of Internal Audit:
The purpose of internal audit is to investigate and evaluate deficiencies in the internal control system, measure the effectiveness and efficiency of operations, and provide timely improvement recommendations. This ensures the continuous and effective implementation of the internal control system and serves as a basis for reviewing and revising the system, thereby assisting management in fulfilling their responsibilities.
The purpose of internal audit is to investigate and evaluate deficiencies in the internal control system, measure the effectiveness and efficiency of operations, and provide timely improvement recommendations. This ensures the continuous and effective implementation of the internal control system and serves as a basis for reviewing and revising the system, thereby assisting management in fulfilling their responsibilities.
2. Audit Procedures:
The Company has established an internal audit system in accordance with the “Regulations Governing Establishment of Internal Control Systems by Public Companies.” The Internal Audit Office executes audit operations based on this system. Any deficiencies or irregularities identified during evaluation are truthfully disclosed in audit reports, which are submitted to relevant supervisors and Independent Directors for review. Follow-up reports are prepared at least quarterly until improvements are completed to ensure that relevant units have taken appropriate corrective measures in a timely manner.
3. Communication Between the Chief Internal Auditor and Independent Directors:
After the audit and follow-up reports are submitted to the Chairman for approval, the Chief Internal Auditor sends them to each Independent Director via email every month. Independent Directors may communicate their views or inquiries to the Chief Internal Auditor verbally, by telephone, or via email. The Chief Internal Auditor also attends Audit Committee and Board meetings to report on audit operations, allowing Independent Directors to stay informed about the Company’s internal audit status. Consequently, communication between the Independent Directors and the Chief Internal Auditor is maintained in good standing.
After the audit and follow-up reports are submitted to the Chairman for approval, the Chief Internal Auditor sends them to each Independent Director via email every month. Independent Directors may communicate their views or inquiries to the Chief Internal Auditor verbally, by telephone, or via email. The Chief Internal Auditor also attends Audit Committee and Board meetings to report on audit operations, allowing Independent Directors to stay informed about the Company’s internal audit status. Consequently, communication between the Independent Directors and the Chief Internal Auditor is maintained in good standing.
III. Self-Assessment of the Internal Control System
Each internal unit and subsidiary of the Company performs a self-assessment of the internal control system at least once a year. The Internal Audit Office then reviews these self-assessment reports. These results are provided to the Board of Directors and the President to evaluate and conclude on the overall effectiveness of the Company’s internal control system.
