您的瀏覽器不支援JavaScript功能,若網頁功能無法正常使用時,請開啟瀏覽器JavaScript狀態 跳到主要內容區塊
請將裝置改以直向瀏覽,以獲得最佳效果。

請將裝置改以直向瀏覽,以獲得最佳效果。

:::

Internal Audit Organization and Operation

Organization of Internal Audit

  1. Establish “Audit Division Organization Regulations” according to the “Implementation Rules of Internal Audit and Internal Control System of Financial Holding Companies and Banking Industries”. The Audit Division is under the Board of Directors and is supervised by the Chief Audit Officer to perform the duty of audit.

Operation of Internal Audit

  1. Establishment of internal audit system:
    1. Establish the “Internal Audit System Implementation Regulations” to explicitly specify the mission, responsibility, independence, obligation, rights and operation procedures for the internal audit of the Bank, thereby strengthening the audit efficiency, improve the operation of the Bank and improve the increase the management benefit. 
    2. The “Internal Audit System Implementation Regulations” explicitly specify requirements related to the scope of audit, audit procedure, audit method, operation period, operation steps and plan execution etc., in order to perform the duty of audit and to report to the Board of Directors and Audit Committee periodically. 
    3. Establish the “Self-Audit System Implementation Regulations” to implement the self-audit of each unit, thereby maintaining effective and appropriate internal control system operation. 
  2. Execution of internal audit system:
    1. Internal audit:
      The audit unit conducts at least one time of general audit and one time of project audit annually on the domestic business, financial, asset custody and information unit. For other management units, the audit unit conducts at least one time of project audit annually. For overseas business unit, at least one time of general audit shall be conducted at least once annually. For the financial, risk management and legal compliance of subsidiaries, at least one time of project business audit shall be conducted once semi-annually. Internal audit reports are submitted to the Audit Committee and independent directors for review, and are further submitted to the competent authority in writing according to the laws. 
    2. Self-audit operation:
      Each business, financial, asset custody and information unit designates personnel not handling the cases originally to perform actual execution status of the duty of audit, and the unit supervisor designates appropriate responsible person to be responsible for supervising the execution thereof, in order to discover operation deficiencies early and to correct such deficiencies timely. The self-audit execution status conducted by each unit is listed under the inspection of duty of audit and the evaluation item of operation performance. The self-audit of each unit is classified into two types of general self-audit and project self-audit: 
      1. General self-audit: Each unit shall perform thorough audit according to the items listed in the “Self-Audit Plan, Work Allocation and Audit Result Form”, and such audit shall be conducted at least once semi-annually. 
      2. Project self-audit: Each unit shall perform the audit on more than three items monthly according to the items listed in the “Self-Audit Plan, Work Allocation and Audit Result Form”. 
    3. Audits by financial inspection agency and certified public account (CPA):
      For the business audits conducted by financial inspection agency and the audits on the internal control system conducted by CPA, the audit unit shall be responsible for tracking and second review of the inspection opinion or recommendations listed in such audits, and the improvement status is reported to the Board of Directors and submitted to the Audit Committee. 
    4. Internal control system declaration:
      According to the execution status of the internal control system, the Chairman, President, Chief Audit Officer and Legal Compliance Officer of Head Office jointly issue a declaration. For the matter requiring enhanced improvement listed in the internal control system declaration, the audit unit shall perform the tracking and second review. The improvement status is reported to the Board of Directors and submitted to the Audit Committee, and announcement and report are performed according to regulations of the competent authority. 
    5. Report of internal audit operation:
      The internal audit annual audit plan and plan execution status, internal control system deficiency and abnormality improvement status and internal auditor basic information etc. shall be reported to the competent authority for recordation within the specified time-limit.