•Audit Office of the Company is an independent unit under the Board of Directors and appropriate personnel is assigned as the full-time auditors. Auditors meet the qualifications requested by the FSC and are in charge of checks and evaluation of internal control of the Company to enhance operating efficacy of the Company.

•Appointment and removal of the head of Audit Office shall be approved by the Audit Committee and the Board of Directors. Appointment and removal, evaluation, and salary and remuneration of auditors shall be governed by the "Rules for Appointment and Removal, Evaluation, and Salary and Remuneration of Internal Auditors.” Execution shall be reported and signed by the Audit Head and approved by the Chairman of the Company. Name, age, educational background, work experience, seniority, and training received by auditors shall be declared via the Internet system for the reference of FSC by the end of January each year with the format request by the FSC.

• Duties of Audit Head

1. Planning of Audit Personnel

2. Management of Audit Event

3. Suggestion for the Improvement of Problems Found by Audits

4. Communication and Negotiation with each Department during Audits

5. 5. Periodically Report to Independent Directors of Audit Matters and Report at the Meetings of Board of Directors

6. 6. Handling of Matters Assigned by Managers

• Duties of Auditors

1. Conduct audits according to the audit plan, prepare and submit audit reports with attachment of relevant documents, and follow up improvement situation.

2. Implement other audit tasks assigned.