• The Company's Internal Audit Department is an independent unit staffed by full-time internal auditors and reports directly to the Board of Directors.

• In addition to presenting reports at regular Board meetings, the Internal Audit Department reports to the Chairman, the President, and the Independent Directors whenever necessary.

• The appointment and dismissal of the Chief Internal Auditor are subject to the approval of the Audit Committee and the resolution of the Board of Directors. The appointment, dismissal, performance evaluation, and compensation of internal auditors are proposed by the Chief Internal Auditor and approved by the Chairman.

Objectives of Internal Audit

The Internal Audit Department is established under the authorization of the Board of Directors and performs its audit functions with independence and objectivity. Its primary objective is to assist the Board of Directors and management in examining, evaluating, and reviewing the effectiveness of the Company's internal control system. It also assesses the effectiveness and efficiency of operations, the reliability of financial reporting, and compliance with applicable laws and regulations.

Through audit activities and timely recommendations for improvement, the Internal Audit Department assists management in mitigating operational risks, enhancing business performance and corporate governance, and providing an important basis for the continuous improvement of the internal control system.

Scope of Internal Audit

The scope of internal audit covers all operating activities, management systems, and internal control processes of the Company, including operational cycles, administrative processes, and information system controls. When necessary, audits of subsidiaries are also conducted or supervised.

The Internal Audit Department carries out routine audits in accordance with the annual audit plan approved by the Board of Directors. It also conducts special audits or ad hoc reviews based on operational needs to evaluate the implementation and effectiveness of various systems and control measures.

Internal Audit Procedures

The Internal Audit Department performs audit activities based on the annual audit plan approved by the Board of Directors and the results of risk assessments. Audits are conducted with independence, objectivity, and impartiality to evaluate the design and operating effectiveness of the Company's internal control system.

If internal control deficiencies or irregularities are identified during the audit process, audit reports are prepared and submitted to the audited departments and relevant supervisors for corrective action. In accordance with regulatory requirements, audit reports are provided to the Independent Directors and the Chairman for review by the end of the following month. The implementation of corrective actions is tracked on a regular basis, and the status of improvements is reported to the Board of Directors at least quarterly to ensure that corrective measures are effectively implemented.

Legal Basis for Internal Audit

The Company's internal audit system is established in accordance with the Regulations Governing Establishment of Internal Control Systems by Public Companies and other applicable laws and regulations. The system is continuously reviewed and updated to comply with regulatory requirements and to reflect the Company's operational needs.