HOME > Investor Info > Internal Audit
Investor Info
Online service
Component products (Taiwan)
Component products (Overseas)
Component products (China)
Lighting products (Taiwan)
Lighting products (Overseas)
Lighting Products (China)

Internal Audit Organization

 

Internal audit is subordinate to board of directors, composed of two staff members that are full-time

 

chief audit executive and auditors , and sets up substitute staff system.

 

Appointment or discharge of chief audit executive should be approved by the board of directors.

 

Chief audit executive should attend board of directors meeting to report audit business which includes

 

audit of parent company and subsidiaries.

 

Appointment, dismissal, evaluation and review, salary and compensation of internal auditors are submitted

 

by the chief auditor to the board chairman for approval.

 

According to BRT’s “Corporate Governance Principles”, the Company’s chief auditor shall report to 

 

the Chairman of the Board on the status of internal auditors’ appointment and dismissal,

 

performance assessment, and remuneration.

 

 

Internal Audit Activity

 

By the end of each fiscal year, the chief audit executive formulates the annual audit plans based on

 

the results of the risk assessment that is passed by the board of directors. The scope of internal audit

 

activities and the periodic reports submit to the Securities and Futures Bureau are according to the

 

“Regulations Governing Establishment of Internal Control Systems by Public Companies “promulgated

 

by the SFB providing reasonable assurance that internal control systems are effective.

 

Internal audit regularly review the self-assessment report that made by other units with deficiency of

 

internal control discovered by audit staff and improvement progress of the abnormal activities, and

 

the report is the reference for the board of directors and general manager to assess the effectiveness

 

of internal control system and issue management's reports on internal control.

 

 

Audit Process And Explanation