Organization and Configuration
The Internal Audit of PChome Online Inc. is currently equipped with 4 internal auditors, who are dedicated to the implementation of internal audits.
The internal audit of Internet Family International Information Co., Ltd. is an independent unit subordinate to the board of directors established according to law. In addition to attending the regular meeting report of the board of directors, it also reports to the chairman and the audit committee when necessary, so as to implement the spirit of corporate governance.
The company drafts an annual audit plan and implements it after approval by the board of directors in accordance with the “Guidelines for the Establishment of Internal Control Systems for Publicly Issued Companies” promulgated by the Financial Supervisory Commission. Audit items include sales and collection, purchase and payment, payroll, financing, fixed assets, investment, R&D and information system control and other transaction cycles, in order to affect the effectiveness and efficiency of operations (including profitability, performance and asset security, etc.) , the reliability of financial reports and compliance with relevant laws and regulations, etc., and provide reasonable assurance. Also perform project audits or reviews as needed. Combining the execution of the above-mentioned general audit and special audit, provide the operation status of the internal control function of the management level, and provide another channel for the management level to understand the existing or potential lack of internal control in a timely manner. Internal audit issues written audit reports and follow-up reports after the implementation of audit plan checks, which are regularly submitted to the Audit Committee for review.
Internal audit reviews the self-inspection operations of the internal control system implemented by each unit, including checking whether the operation is implemented and reviewing documents to ensure the quality of the implementation, and comprehensively self-inspection results, and the internal control deficiencies and abnormalities found by the audit unit The improvement of the matter will serve as the basis for recommending that the board of directors of the company issue an internal control statement. The company assigns professional and independent full-time auditors to its OTC or public offering subsidiaries, and according to the needs, appoints full-time auditors to be responsible for the audit business of the subsidiary according to law. The internal audit unit of the company regularly supervises the audit business of subsidiaries .
If interested parties or employees find that the company has suspected violations of the Code of Ethics, the Code of Integrity, or illegal activities, they are welcome to report by name. The company will keep it confidential in accordance with the “Implementation Measures for the Whistleblower Reporting and Protection System”