Internal Audit Organization

The Company's internal audit unit reports to the Board of Directors and has one Chief Auditor, who may not concurrently hold any position that conflicts with or constrains audit work. Acting with independence and impartiality, the Chief Auditor oversees audit affairs, reports to the Board of Directors and the independent directors at least once a quarter, and is responsible for carrying out internal audit work.

Internal Audit Responsibilities

• The Company's internal audit unit shall draw up an annual audit plan based on the results of risk assessment, including the items to be audited each month. The annual audit plan shall be duly carried out to evaluate the Company's internal control system, and audit reports shall be prepared with working papers and related materials attached.
• The Company's audit reports are submitted to the independent directors for review.
• The Company's Chief Auditor may, as business requires, assign the internal auditors of subsidiaries to perform internal audit work for the Company and its subsidiaries.
• The Company's internal audit unit sets the content and procedures for self-assessment of the internal control system. A self-assessment must be conducted at least once a year, and the unit supervises each unit's periodic self-assessment and reviews each unit's self-assessment report.
• The Company's internal audit unit reviews the CPA audit reports submitted by each subsidiary. For subsidiaries that have set up an internal audit unit, it also reviews their audit plans and their reports on material deficiencies identified in internal audit reports and the status of corrective actions , and supervises each subsidiary's corrective actions.
• The Company's Chief Auditor periodically evaluates the effectiveness of the subsidiaries' internal audit operations and, after reporting the results to the Board of Directors, sends them to each subsidiary's board of directors as a basis for performance appraisal.
  
  

Before the Audit Committee meeting on February 26, 2026, the independent directors held a prior meeting with the CPAs and the head of internal audit. The meeting covered:
1. CPAs:

• Report on and explanation of the validity and accuracy of the 2025 financial statements and compliance with laws and regulations.
• Explanation of Deloitte & Touche's AQI information and independence.
• Explanation that Deloitte & Touche and its affiliates reconfirmed with the Company the pre-approval process and general policy for non-assurance services, along with the list of non-assurance services.

2. Head of Internal Audit: Report on and explanation of compliance with the Company's internal control system in 2025, deficiencies, and improvement plans.