Internal Audit

1. Our Company's internal audit office is an independent department, as well as a part of the board of directors. The appointment and removal of auditors should be made and agreed by the board of directors.
    
2. Internal auditors should be objective and impartial with their duties, and the audit executives should attend the board of directors and give a lecture in accordance with regulations.
    
3. When the fourth quarter of each year, the annual audit plan should be made according to the result of risk assessment. It will be carried out after the approval by the Board of directors. The result of the auditing will be summarized into an audit report, with defects and improvement suggestion, should be addressed to the President for the sustainable and effective implementation assurance of internal audit system.
    
4. The audit report will be addressed to the independent director(Audit Committee) for review after it is signed by the President.
    
5. Giantplus has to report to the authority the annual audit plan, audit roster and training hours, implementation of annual audit plan, statement of internal control, and improvement situation to the internal control system defects and abnormities in accordance with regulations each year.