{"id":3650,"date":"2024-10-18T16:43:53","date_gmt":"2024-10-18T08:43:53","guid":{"rendered":"https:\/\/www.greatchina.com.tw\/en\/?p=3650"},"modified":"2025-04-17T11:54:00","modified_gmt":"2025-04-17T03:54:00","slug":"internal-audit-organization-operations","status":"publish","type":"post","link":"https:\/\/www.greatchina.com.tw\/en\/internal-audit-organization-operations\/","title":{"rendered":"Internal Audit Organization and Operations"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3650\" class=\"elementor elementor-3650\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e0595da e-con-full e-flex e-con e-parent\" data-id=\"e0595da\" data-element_type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-e0a13ca e-con-full e-flex e-con e-child\" data-id=\"e0a13ca\" data-element_type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-721fc01 e-con-full elementor-hidden-desktop elementor-hidden-laptop elementor-hidden-tablet_extra elementor-hidden-tablet elementor-hidden-mobile e-flex e-con e-child\" data-id=\"721fc01\" data-element_type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7b868fd elementor-widget elementor-widget-text-editor\" data-id=\"7b868fd\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tInternal Audit Organization And Operations\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-21e4745 elementor-widget__width-auto elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"21e4745\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-812e33b elementor-widget elementor-widget-heading\" data-id=\"812e33b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Internal Audit Organization and Operations<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2976e52 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"2976e52\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-262a4ea elementor-widget elementor-widget-heading\" data-id=\"262a4ea\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Objective of Internal Auditing<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-619886d elementor-widget elementor-widget-text-editor\" data-id=\"619886d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The company has established an internal audit function with the purpose of assisting the organization in evaluating and improving the effectiveness of risk management, control, and governance processes through a systematic and disciplined approach, in order to achieve corporate objectives.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-51aca6b elementor-widget elementor-widget-spacer\" data-id=\"51aca6b\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f925b87 elementor-widget elementor-widget-heading\" data-id=\"f925b87\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Internal Audit Structure<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7fab038 elementor-widget elementor-widget-text-editor\" data-id=\"7fab038\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The company&#8217;s Internal Audit Department is composed of one Chief Auditor and several auditors. It reports directly to the Board of Directors and maintains an objective and independent status.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7e5dbf1 elementor-widget elementor-widget-spacer\" data-id=\"7e5dbf1\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-401a5c0 elementor-widget elementor-widget-heading\" data-id=\"401a5c0\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Operation of the Internal Audit Organization<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e433197 elementor-widget elementor-widget-text-editor\" data-id=\"e433197\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"\" data-start=\"19\" data-end=\"352\">The audit approach is primarily based on risk assessment, with audit plans formulated accordingly and submitted to the Board of Directors for approval and execution. In addition, special audits are conducted when necessary. The Internal Audit Department also follows up regularly on the correction of deficiencies and irregularities.<\/p><p class=\"\" data-start=\"354\" data-end=\"549\">Audit reports and related documents are submitted to the supervisors for review on a monthly basis, and the status of internal audit activities is periodically reported to the Board of Directors.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d94ec8 elementor-widget elementor-widget-spacer\" data-id=\"6d94ec8\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e90f418 elementor-widget elementor-widget-heading\" data-id=\"e90f418\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Internal Auditor Appointment, Evaluation, and Compensation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b447ba6 elementor-widget elementor-widget-text-editor\" data-id=\"b447ba6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The appointment, evaluation, and compensation of internal audit personnel are conducted in accordance with the company&#8217;s \u201cPersonnel Management Regulations\u201d and \u201cEmployee Appointment Management Guidelines.\u201d Performance evaluations are carried out twice a year. All matters related to appointment, evaluation, and compensation follow the internal approval process and are submitted to the Chairman for final approval. The relevant regulations are disclosed in the company&#8217;s internal policy section.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Internal Audit Organization And Operations Internal Audit Organization and Operations Objective of Internal Auditing The company has established an internal audit function with the purpose of assisting the organization in evaluating and improving the effectiveness of risk management, control, and governance processes through a systematic and disciplined approach, in order to achieve corporate objectives. Internal [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[84,83],"tags":[],"post_folder":[82],"class_list":["post-3650","post","type-post","status-publish","format-standard","hentry","category-regulations","category-csr"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.greatchina.com.tw\/en\/wp-json\/wp\/v2\/posts\/3650","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.greatchina.com.tw\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.greatchina.com.tw\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.greatchina.com.tw\/en\/wp-json\/wp\/v2\/users\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/www.greatchina.com.tw\/en\/wp-json\/wp\/v2\/comments?post=3650"}],"version-history":[{"count":0,"href":"https:\/\/www.greatchina.com.tw\/en\/wp-json\/wp\/v2\/posts\/3650\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.greatchina.com.tw\/en\/wp-json\/wp\/v2\/media?parent=3650"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.greatchina.com.tw\/en\/wp-json\/wp\/v2\/categories?post=3650"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.greatchina.com.tw\/en\/wp-json\/wp\/v2\/tags?post=3650"},{"taxonomy":"post_folder","embeddable":true,"href":"https:\/\/www.greatchina.com.tw\/en\/wp-json\/wp\/v2\/post_folder?post=3650"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}