Internal Audit - GTM 勤益投資控股

Home - Investors - Corporation - Internal Audit

Internal Audit

Audit

Purpose of Internal Audit System

The purpose of an internal audit is to assist the Board of Directors and the managerial officer in examining and reviewing the deficiencies of the internal control system, measure the effectiveness and efficiency of operations, and provide timely suggestions for improvement to ensure the continuous and effective implementation of the internal control system and to serve as a basis for reviewing and amending the internal control system.

Scope of internal audit system

The Company’s internal auditors shall handle auditing matters in accordance with the provisions of the Company’s internal auditing system.
The scope of the Company’s internal audit includes all internal units and branches of the Company and its subsidiaries.

Establishment of the internal audit units

The Company’s corporate audit unit is directly under the Board of Directors. It is staffed with the appropriate number of full-time internal auditors in accordance with the Company’s investment scale, business conditions, management needs, and other relevant laws and regulations.
The staffing of auditors shall be based on the scale and business status, with suitable and appropriate full-time auditors, and shall appoint substitutes.
The appointment, dismissal, evaluation, and remuneration of the Company’s internal auditors are in accordance with the “Corporate Governance Practice Principles.” The appointment and dismissal of internal auditors shall be approved by the Audit Committee and submitted to the Board of Directors for approval. The evaluation and remuneration of internal auditors shall be submitted to the Chairman for approval.

Rights and Responsibilities of Internal Auditors

The auditing unit conducts auditing operations on the following matters of the organization’s operation in accordance with the regulations of the competent local authority and the internal control system.

Compliance with relevant government regulations.
The design, effectiveness, and implementation of the Company’s internal control system.
The management and operational efficiency of the Company’s operations and related operations.
The Company’s asset security and risk management.
The planning and execution of the Company’s budget.
The legality and performance of the contracts and agreements entered into by the Company.
The operation and management of the Company and its subsidiaries.
Other unspecified matters related to operations.