The scope of internal audit encompasses the company’s business operations, staff, various departments, and subsidiaries.

The internal audit unit drafts the annual audit plan for the next fiscal year by the end of December each year. This plan, once approved by the board of directors, is used to assess the company’s internal control systems and their implementation. After evaluation, an audit report is prepared. Findings and recommendations in the audit report are to be followed up regularly until improvements are made, ensuring that relevant units have taken appropriate corrective actions in a timely manner.

Internal audit personnel are required to submit audit reports and follow-up improvement reports to the independent directors on a monthly basis. The audit supervisor also attends audit committee and board meetings to report on internal audit activities.

Internal audit is responsible for ensuring that each department and subsidiary conducts at least one self-assessment per year. The internal audit unit reviews these self-assessment reports and evaluates the improvement of identified internal control deficiencies and anomalies. This review process serves as a key basis for the board of directors and the general manager to assess the effectiveness of the overall internal control system and to issue the internal control system declaration.