Internal Audit

Every year the audit unit shall draw up the annual audit plan after an overall assessment with regard to legal requirements and CLC's business goals, the change in the internal and external environment and business model, and the risk factors found in auditing over the years. The audit unit shall implement the internal audit after the program is approved by the board of directors.

Operation of internal control

• (1). Every year the audit unit shall draw up the annual audit plan after an overall assessment with regard to legal requirements and CLC's business goals, the change in the internal and external environment and business model, and the risk factors found in auditing over the years. The audit unit shall implement the internal audit after the program is approved by the board of directors.
• (2). Each year the audit unit shall review the self-inspection report under the internal control system and combine the defects found in the audit and the status of anomaly improvement as the major reference for the board of directors and president to assess the overall effectiveness of the internal audit system and issue the management's report on internal control.
• (3). The audit unit shall establish the CLC's control processes of CLC subsidiaries with regard to the legal requirements of the country or region where a subsidiary is located and the characteristics of its operations and in accordance with the laws and regulations promulgated by the government in order to reinforce supervision and management of subsidiaries.