Core Viewpoint - The internal audit work system of the company aims to enhance internal control, improve management efficiency, and ensure the effectiveness of operations through a structured auditing process [1][2]. Group 1: General Principles - The internal audit is defined as an evaluation activity conducted by the company's internal audit institution or personnel to assess the effectiveness of internal controls, risk management, and the authenticity of financial information [1][2]. - The internal audit aims to provide management with analysis, evaluation, suggestions, and information to ensure cost-effective monitoring and compliance with regulations [1][3]. Group 2: Internal Audit Organization and Personnel - The company establishes an audit committee under the board of directors, which oversees the internal audit department that operates independently [2][3]. - Internal audit personnel must possess the necessary professional capabilities and continuously update their knowledge through ongoing education and training [2][3]. Group 3: Responsibilities and Authority of Internal Audit - The internal audit department is responsible for evaluating the completeness and effectiveness of internal control systems, auditing financial data for legality and authenticity, and assisting in establishing anti-fraud mechanisms [3][4]. - The internal audit department has the authority to determine audit projects and subjects autonomously based on the approved annual audit plan [4][5]. Group 4: Internal Audit Procedures - The internal audit department must draft a long-term plan based on the company's overall development strategy and submit an annual audit plan for approval [5][6]. - Audit personnel can employ various methods such as inspection, observation, and inquiry to gather necessary evidence during the audit process [6][7]. Group 5: Internal Audit Responsibility - The internal audit department operates under principles of evidence-based, objective, and accurate conclusions, with the authority to recommend penalties for violations of company regulations [8][9]. - Any violations by internal audit personnel, including misconduct or abuse of power, will result in disciplinary actions, and criminal cases will be referred to judicial authorities [9][11].