{"id":6072,"date":"2025-10-27T17:25:37","date_gmt":"2025-10-27T09:25:37","guid":{"rendered":"http:\/\/localhost\/?page_id=6072"},"modified":"2026-01-22T11:40:38","modified_gmt":"2026-01-22T03:40:38","slug":"internal_audit_organization_and_operations","status":"publish","type":"page","link":"https:\/\/www2.whetron.com\/en\/internal_audit_organization_and_operations\/","title":{"rendered":"Internal Audit: Organization &#038; Functions"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"6072\" class=\"elementor elementor-6072\" data-elementor-settings=\"{&quot;element_pack_global_tooltip_width&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_padding&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true}}\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f42c2bc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f42c2bc\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a57a970\" data-id=\"a57a970\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a926a3f elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"a926a3f\" data-element_type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Internal Audit: Organization &#038; Functions<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-de885fa elementor-widget elementor-widget-breadcrumbs\" data-id=\"de885fa\" data-element_type=\"widget\" data-widget_type=\"breadcrumbs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p id=\"breadcrumbs\"><span><span><a href=\"https:\/\/www2.whetron.com\/en\/\">Home<\/a><\/span><\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e3a0cb6 elementor-section-full_width _menu elementor-section-height-default elementor-section-height-default\" data-id=\"e3a0cb6\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bfba51a\" data-id=\"bfba51a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ee53d76 elementor-widget elementor-widget-shortcode\" data-id=\"ee53d76\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\t\t<div data-elementor-type=\"section\" data-elementor-id=\"8156\" class=\"elementor elementor-8156\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5cf96bc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5cf96bc\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-05006ac\" data-id=\"05006ac\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-29fca6e elementor-nav-menu__align-justify elementor-nav-menu--dropdown-none corporate_governance_menu elementor-widget elementor-widget-nav-menu\" data-id=\"29fca6e\" data-element_type=\"widget\" data-settings=\"{&quot;layout&quot;:&quot;horizontal&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;svg aria-hidden=\\&quot;true\\&quot; class=\\&quot;e-font-icon-svg e-fas-caret-down\\&quot; viewBox=\\&quot;0 0 320 512\\&quot; xmlns=\\&quot;http:\\\/\\\/www.w3.org\\\/2000\\\/svg\\&quot;&gt;&lt;path d=\\&quot;M31.3 192h257.3c17.8 0 26.7 21.5 14.1 34.1L174.1 354.8c-7.8 7.8-20.5 7.8-28.3 0L17.2 226.1C4.6 213.5 13.5 192 31.3 192z\\&quot;&gt;&lt;\\\/path&gt;&lt;\\\/svg&gt;&quot;,&quot;library&quot;:&quot;fa-solid&quot;}}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<nav aria-label=\"\u9078\u55ae\" class=\"elementor-nav-menu--main elementor-nav-menu__container elementor-nav-menu--layout-horizontal e--pointer-background e--animation-fade\">\n\t\t\t\t<ul id=\"menu-1-29fca6e\" class=\"elementor-nav-menu\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7302\"><a href=\"https:\/\/www2.whetron.com\/en\/board_directors\/\" class=\"elementor-item\">Board of Directors<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8412\"><a href=\"https:\/\/www2.whetron.com\/en\/audit_committee\/\" class=\"elementor-item\">Functional Committees<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7305\"><a href=\"https:\/\/www2.whetron.com\/en\/governance_officer\/\" class=\"elementor-item\">Corporate Governance Officer<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7304\"><a href=\"https:\/\/www2.whetron.com\/en\/business_integrity\/\" class=\"elementor-item\">Ethical Management<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7301\"><a href=\"https:\/\/www2.whetron.com\/en\/information_security\/\" class=\"elementor-item\">Information Security Management<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7303\"><a href=\"https:\/\/www2.whetron.com\/en\/charters_and_bylaws\/\" class=\"elementor-item\">Important Company Regulations<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-29fca6e\" class=\"elementor-nav-menu\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7302\"><a href=\"https:\/\/www2.whetron.com\/en\/board_directors\/\" class=\"elementor-item\" tabindex=\"-1\">Board of Directors<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8412\"><a href=\"https:\/\/www2.whetron.com\/en\/audit_committee\/\" class=\"elementor-item\" tabindex=\"-1\">Functional Committees<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7305\"><a href=\"https:\/\/www2.whetron.com\/en\/governance_officer\/\" class=\"elementor-item\" tabindex=\"-1\">Corporate Governance Officer<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7304\"><a href=\"https:\/\/www2.whetron.com\/en\/business_integrity\/\" class=\"elementor-item\" tabindex=\"-1\">Ethical Management<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7301\"><a href=\"https:\/\/www2.whetron.com\/en\/information_security\/\" class=\"elementor-item\" tabindex=\"-1\">Information Security Management<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7303\"><a href=\"https:\/\/www2.whetron.com\/en\/charters_and_bylaws\/\" class=\"elementor-item\" tabindex=\"-1\">Important Company Regulations<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0ef8dee elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0ef8dee\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-19b5cef\" data-id=\"19b5cef\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d281acf elementor-nav-menu--dropdown-none elementor-widget__width-inherit elementor-widget elementor-widget-nav-menu\" data-id=\"d281acf\" data-element_type=\"widget\" data-settings=\"{&quot;layout&quot;:&quot;horizontal&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;svg aria-hidden=\\&quot;true\\&quot; class=\\&quot;e-font-icon-svg e-fas-caret-down\\&quot; viewBox=\\&quot;0 0 320 512\\&quot; xmlns=\\&quot;http:\\\/\\\/www.w3.org\\\/2000\\\/svg\\&quot;&gt;&lt;path d=\\&quot;M31.3 192h257.3c17.8 0 26.7 21.5 14.1 34.1L174.1 354.8c-7.8 7.8-20.5 7.8-28.3 0L17.2 226.1C4.6 213.5 13.5 192 31.3 192z\\&quot;&gt;&lt;\\\/path&gt;&lt;\\\/svg&gt;&quot;,&quot;library&quot;:&quot;fa-solid&quot;}}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<nav aria-label=\"\u9078\u55ae\" class=\"elementor-nav-menu--main elementor-nav-menu__container elementor-nav-menu--layout-horizontal e--pointer-underline e--animation-fade\">\n\t\t\t\t<ul id=\"menu-1-d281acf\" class=\"elementor-nav-menu\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8152\"><a href=\"https:\/\/www2.whetron.com\/en\/audit_committee\/\" class=\"elementor-item\">Audit Committee<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8153\"><a href=\"https:\/\/www2.whetron.com\/en\/compensation_committee\/\" class=\"elementor-item\">Remuneration Committee<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8154\"><a href=\"https:\/\/www2.whetron.com\/en\/sustainabl_development_committee\/\" class=\"elementor-item\">Sustainable Development Committee<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8151\"><a href=\"https:\/\/www2.whetron.com\/en\/internal_audit_organization_and_operations\/\" class=\"elementor-item\">Internal Audit: Organization &#038; Functions<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-d281acf\" class=\"elementor-nav-menu\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8152\"><a href=\"https:\/\/www2.whetron.com\/en\/audit_committee\/\" class=\"elementor-item\" tabindex=\"-1\">Audit Committee<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8153\"><a href=\"https:\/\/www2.whetron.com\/en\/compensation_committee\/\" class=\"elementor-item\" tabindex=\"-1\">Remuneration Committee<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8154\"><a href=\"https:\/\/www2.whetron.com\/en\/sustainabl_development_committee\/\" class=\"elementor-item\" tabindex=\"-1\">Sustainable Development Committee<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8151\"><a href=\"https:\/\/www2.whetron.com\/en\/internal_audit_organization_and_operations\/\" class=\"elementor-item\" tabindex=\"-1\">Internal Audit: Organization &#038; Functions<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-44952c7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"44952c7\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b731ec8\" data-id=\"b731ec8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-aeb9304 elementor-widget elementor-widget-heading\" data-id=\"aeb9304\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Internal Audit Organization<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b24d0a5 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"b24d0a5\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-645f375 gc_li_ol elementor-widget elementor-widget-text-editor\" data-id=\"645f375\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Internal Audit Organization<\/p><p>1.Organizational Independence The Internal Audit Department operates as an independent unit reporting directly to the Board of Directors. It is responsible for the systematic examination and evaluation of internal control systems to drive operational performance and efficiency.<\/p><p>2.Leadership and Compliance The department is led by a Head of Internal Audit whose qualifications strictly adhere to regulatory requirements. The appointment or dismissal of the Head of Internal Audit must be approved by Board resolution. Additionally, the Head of Internal Audit completes mandatory annual professional training and all required regulatory filings.<\/p><p>3.Personnel Management The appointment, dismissal, performance evaluation, and compensation of internal audit personnel are conducted in accordance with the Company\u2019s Delegation of Authority and are submitted to the Chairman for final approval.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eee705c elementor-widget elementor-widget-heading\" data-id=\"eee705c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Core Functions and Responsibilities<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-495c860 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"495c860\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-004447f gc_li_ol elementor-widget elementor-widget-text-editor\" data-id=\"004447f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>1.Evaluating the adequacy and effectiveness of internal control systems for the Company and its subsidiaries to ensure strict compliance.<\/p><p>2.Assisting in the design and optimization of internal control frameworks and operational processes.<\/p><p>3.Verifying the accuracy and integrity of financial information, financial reporting, and operational data.<\/p><p>4.Validating the existence and security of corporate assets to prevent potential loss or misappropriation.<\/p><p>5.Disclosing internal violations or non-compliance.<\/p><p>6.Planning, executing, and monitoring self-assessment reports across all departments and subsidiaries.<\/p><p>7.Executing special projects and assignments directed by senior management or the Board.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e50dc27 elementor-widget elementor-widget-heading\" data-id=\"e50dc27\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Operational Execution<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-989bdf4 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"989bdf4\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ea2d62 gc_li_ol elementor-widget elementor-widget-text-editor\" data-id=\"3ea2d62\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Internal Audit Operations<\/p><p>1.Annual Audit Plan: Based on risk assessments of critical transaction cycles, financial controls, and operational workflows, the department develops an Annual Audit Plan. This plan is submitted to the Board for approval before execution.<\/p><p>2.Reporting &amp; Recommendations: The department evaluates the completeness of regulations and operational compliance. Audit reports are issued to present findings and provide actionable recommendations for improvement.<\/p><p>3.Deficiency Tracking: Any identified weaknesses or anomalies are disclosed in audit reports. The department performs quarterly follow-ups until all issues are fully rectified, ensuring that relevant departments have implemented appropriate corrective measures.<\/p><p>4.Self-Assessment Oversight: The department facilitates annual self-assessments for all units, reviews the results, and consolidates these findings into an Internal Control Effectiveness Report. This report serves as the basis for the Board\u2019s &#8220;Statement on Internal Control.&#8221;<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4fd9e01 elementor-widget elementor-widget-heading\" data-id=\"4fd9e01\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Communication Summary<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cc82708 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"cc82708\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8b83ce4 gc_li_ol elementor-widget elementor-widget-text-editor\" data-id=\"8b83ce4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Communication Between Independent Directors and Internal Audit<\/p><p>1.Monthly Reporting: Written summaries of audit findings and improvement progress are submitted monthly to the Independent Directors for review.<\/p><p>2.Committee Interaction: The Head of Internal Audit delivers comprehensive reports on audit execution and status during Audit Committee meetings.<\/p><p>3.Direct Channels: Direct and transparent communication channels exist between the Head of Internal Audit and Independent Directors, with meetings held as needed to address specific concerns.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-18892ba elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"18892ba\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-22791f1\" data-id=\"22791f1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d4be41d elementor-widget elementor-widget-heading\" data-id=\"d4be41d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Recent Communication Status<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-84785ee elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"84785ee\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7cd423c elementor-widget elementor-widget-bdt-table\" data-id=\"7cd423c\" data-element_type=\"widget\" data-widget_type=\"bdt-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-table bdt-overflow-auto bdt-stripe\" id=\"bdt-table-7cd423c\">\n\n\n\t\t\t<table><thead><tr><th>Meeting Date<\/th><th>Nature \/ Meeting Type<\/th><th>Content \/ Agenda<\/th><th>Outcome &amp; Results<\/th><\/tr><\/thead><tbody><tr><td>2025\/3\/12<\/td><td>Audit Committee<\/td><td>1. Audit plan and execution status<br>2. Audit deficiency tracking report<\/td><td>Noted and Acknowledged<\/td><\/tr><tr><td>2025\/4\/23<\/td><td>Audit Committee<\/td><td>1. Audit plan and execution status<br>3. Audit deficiency tracking report<\/td><td>Noted and Acknowledged<\/td><\/tr><tr><td>2025\/8\/13<\/td><td>Audit Committee<\/td><td>1. Audit plan and execution status<br>4. Audit deficiency tracking report<\/td><td>Noted and Acknowledged<\/td><\/tr><\/tbody><\/table>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Internal Audit Organization Internal Audit Organization [&#8230;]\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-6072","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v24.0 (Yoast SEO v26.6) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>Internal Audit: Organization &amp; Functions - \u8f1d\u5275\u96fb\u5b50\u82f1\u6587\u7ad9<\/title>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"https:\/\/www2.whetron.com\/en\/internal_audit_organization_and_operations\/\" \/>\r\n<meta property=\"og:locale\" content=\"zh_TW\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"Internal Audit: Organization &amp; 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