Investors

The Auditing Office operates as an independent unit reporting directly to the Board of Directors. It is responsible for the examination and evaluation of the Company’s internal control system to ensure its effectiveness and to support sound business operations.

The Auditing Office is led by a designated Chief Auditor. All internal auditors meet the qualification requirements prescribed by the Financial Supervisory Commission (FSC) and participate in continuing professional education in internal auditing on an annual basis. The roster of internal auditors is filed on the Market Observation Post System (MOPS) by the end of January each year in accordance with applicable regulations.

Insyde Software has established the Insyde Internal Control System and the Insyde Internal Audit Enforcement Rules in compliance with the Regulations Governing Establishment of Internal Control Systems by Public Companies issued by the Financial Supervisory Commission. These frameworks serve as the basis for the Company’s internal audit operations.

Each year, the Auditing Office formulates an annual audit plan to assess the design and operating effectiveness of internal controls and to identify opportunities for improvement. The objective is to ensure that the internal control system is implemented effectively and maintained on an ongoing basis.

The Auditing Office conducts annual reviews of inspection reports from each department and submits its findings, including audit results and recommended improvements, to the Board of Directors and the President. These materials support the evaluation of the overall effectiveness of the internal control system and the issuance of the Company’s Declaration of Internal Control.

The Declaration of Internal Control is disclosed in the Company’s annual report, stock prospectus, and related offering documents as required. Information regarding the annual internal audit plan, implementation status, identified internal control deficiencies, and corrective actions is disclosed on the Market Observation Post System in accordance with regulatory requirements.

Publicly available Internal Audit disclosures (Chinese only) are available here:

https://www.insyde.com/zh-hant/investor-relations/corporate-governance/internal-audit/