{"id":8516,"date":"2024-04-23T19:50:15","date_gmt":"2024-04-23T11:50:15","guid":{"rendered":"https:\/\/www.mfb.com.tw\/test-%e5%85%ac%e5%8f%b8%e6%b2%bb%e7%90%86\/test-%e5%85%ac%e5%8f%b8%e6%b2%bb%e7%90%86-%e5%85%a7%e9%83%a8%e7%a8%bd%e6%a0%b8\/"},"modified":"2024-06-21T21:33:36","modified_gmt":"2024-06-21T13:33:36","slug":"0619%e5%85%ac%e5%8f%b8%e6%b2%bb%e7%90%86-internal-audit","status":"publish","type":"page","link":"https:\/\/www.mfb.com.tw\/en\/%e5%85%ac%e5%8f%b8%e6%b2%bb%e7%90%860619\/0619%e5%85%ac%e5%8f%b8%e6%b2%bb%e7%90%86-internal-audit\/","title":{"rendered":"\u516c\u53f8\u6cbb\u7406-Internal audit"},"content":{"rendered":"<div id='av_section_1'  class='avia-section main_color avia-section-large avia-no-border-styling avia-full-stretch avia-bg-style-scroll  avia-builder-el-0  el_before_av_submenu  avia-builder-el-first   container_wrap sidebar_right' style='background-repeat: no-repeat; background-image: url(https:\/\/www.mfb.com.tw\/wp-content\/uploads\/2021\/01\/business007.jpg);background-attachment: scroll; background-position: center left;  '  data-section-bg-repeat='stretch'><div class='container' ><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-8516'><div class='entry-content-wrapper clearfix'>\n<div  style='height:1px; margin-top:-55px'  class='hr hr-invisible  av-desktop-hide av-medium-hide  avia-builder-el-1  el_before_av_one_third  avia-builder-el-first '><span class='hr-inner ' ><span class='hr-inner-style'><\/span><\/span><\/div>\n<div class='flex_column_table av-equal-height-column-flextable -flextable' ><div class=\"flex_column av_one_third  flex_column_table_cell av-equal-height-column av-align-top av-zero-column-padding first  avia-builder-el-2  el_after_av_hr  el_before_av_one_third  \" style='border-radius:0px; '><div  style='height:50px' class='hr hr-invisible   avia-builder-el-3  avia-builder-el-no-sibling '><span class='hr-inner ' ><span class='hr-inner-style'><\/span><\/span><\/div><\/div><div class='av-flex-placeholder'><\/div><div class=\"flex_column av_one_third  av-animated-generic fade-in  flex_column_table_cell av-equal-height-column av-align-top   avia-builder-el-4  el_after_av_one_third  el_before_av_one_third  \" style='background: rgba(63,63,63,0.75); padding:30px; background-color:rgba(63,63,63,0.75); border-radius:0px; '><section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock  av_inherit_color '  style='font-size:15px; color:#ffffff; '  itemprop=\"text\" ><p style=\"text-align: center;\">\uff5cMercuries F&amp;B\uff5c<\/p>\n<\/div><\/section><br \/>\n<div  style='height:1px; margin-top:-45px'  class='hr hr-invisible   avia-builder-el-6  el_after_av_textblock  el_before_av_heading '><span class='hr-inner ' ><span class='hr-inner-style'><\/span><\/span><\/div><br \/>\n<div  style='padding-bottom:10px; color:#ffffff;' class='av-special-heading av-special-heading-h1 custom-color-heading blockquote modern-quote modern-centered  avia-builder-el-7  el_after_av_hr  avia-builder-el-last  '><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Internal audit<\/h1><div class='special-heading-border'><div class='special-heading-inner-border' style='border-color:#ffffff'><\/div><\/div><\/div><\/p><\/div><div class='av-flex-placeholder'><\/div><div class=\"flex_column av_one_third  flex_column_table_cell av-equal-height-column av-align-top av-zero-column-padding   avia-builder-el-8  el_after_av_one_third  el_before_av_hr  \" style='border-radius:0px; '><div  style='height:50px' class='hr hr-invisible   avia-builder-el-9  avia-builder-el-no-sibling '><span class='hr-inner ' ><span class='hr-inner-style'><\/span><\/span><\/div><\/div><\/div><!--close column table wrapper. Autoclose: 1 --><div  style='height:1px; margin-top:-60px'  class='hr hr-invisible  av-desktop-hide av-medium-hide  avia-builder-el-10  el_after_av_one_third  avia-builder-el-last '><span class='hr-inner ' ><span class='hr-inner-style'><\/span><\/span><\/div>\n\n<\/div><\/div><\/main><!-- close content main element --><\/div><\/div><div class='clear'><\/div><div id='sub_menu1'  class='av-submenu-container alternate_color  avia-builder-el-11  el_after_av_section  el_before_av_one_full  av-sticky-submenu  submenu-not-first container_wrap sidebar_right' style='  z-index:301' ><div class='container av-menu-mobile-disabled '><ul id='av-custom-submenu-1' class='av-subnav-menu av-submenu-pos-center'>\n<li class='menu-item menu-item-top-level av-menu-button av-menu-button-colored menu-item-top-level-1'><a href='https:\/\/www.mfb.com.tw\/en\/%e5%85%ac%e5%8f%b8%e6%b2%bb%e7%90%860619\/' ><span class='avia-bullet'><\/span><span class='avia-menu-text'>Corporate Governance<\/span><\/a><\/li>\n<li class='menu-item menu-item-top-level av-menu-button av-menu-button-colored menu-item-top-level-2'><a href='https:\/\/www.mfb.com.tw\/en\/%e5%85%ac%e5%8f%b8%e6%b2%bb%e7%90%860619\/%e5%85%ac%e5%8f%b8%e6%b2%bb%e7%90%86-%e8%91%a3%e4%ba%8b%e6%9c%83\/' ><span class='avia-bullet'><\/span><span class='avia-menu-text'>Board of Directors<\/span><\/a><\/li>\n<li class='menu-item menu-item-top-level av-menu-button av-menu-button-colored menu-item-top-level-3'><a href='https:\/\/www.mfb.com.tw\/en\/%e5%85%ac%e5%8f%b8%e6%b2%bb%e7%90%860619\/%e5%85%ac%e5%8f%b8%e6%b2%bb%e7%90%86-functional-committee\/' ><span class='avia-bullet'><\/span><span class='avia-menu-text'>Functional Committee<\/span><\/a><\/li>\n<li class='menu-item menu-item-top-level av-menu-button av-menu-button-colored menu-item-top-level-4'><a href='https:\/\/www.mfb.com.tw\/en\/%e5%85%ac%e5%8f%b8%e6%b2%bb%e7%90%860619\/0619%e5%85%ac%e5%8f%b8%e6%b2%bb%e7%90%86-internal-audit\/' ><span class='avia-bullet'><\/span><span class='avia-menu-text'>Internal audit<\/span><\/a><\/li>\n<li class='menu-item menu-item-top-level av-menu-button av-menu-button-colored menu-item-top-level-5'><a href='https:\/\/www.mfb.com.tw\/en\/%e5%85%ac%e5%8f%b8%e6%b2%bb%e7%90%860619\/%e5%85%ac%e5%8f%b8%e6%b2%bb%e7%90%86%e6%83%85%e5%bd%a2-corporate-governance-status\/' ><span class='avia-bullet'><\/span><span class='avia-menu-text'>Corporate Governance Status<\/span><\/a><\/li>\n<li class='menu-item menu-item-top-level av-menu-button av-menu-button-colored menu-item-top-level-6'><a href='https:\/\/www.mfb.com.tw\/en\/%e5%85%ac%e5%8f%b8%e6%b2%bb%e7%90%860619\/%e5%85%ac%e5%8f%b8%e6%b2%bb%e7%90%86-ethical-corporate-management\/' ><span class='avia-bullet'><\/span><span class='avia-menu-text'>Ethical Corporate Management<\/span><\/a><\/li>\n<li class='menu-item menu-item-top-level av-menu-button av-menu-button-colored menu-item-top-level-7'><a href='https:\/\/www.mfb.com.tw\/en\/%e5%85%ac%e5%8f%b8%e6%b2%bb%e7%90%860619\/%e5%85%ac%e5%8f%b8%e6%b2%bb%e7%90%86-cybersecurity\/' ><span class='avia-bullet'><\/span><span class='avia-menu-text'>Cybersecurity<\/span><\/a><\/li>\n<li class='menu-item menu-item-top-level av-menu-button av-menu-button-colored menu-item-top-level-8'><a href='https:\/\/www.mfb.com.tw\/en\/%e5%85%ac%e5%8f%b8%e6%b2%bb%e7%90%860619\/%e5%85%ac%e5%8f%b8%e6%b2%bb%e7%90%86-%e5%85%ac%e5%8f%b8%e8%a6%8f%e7%ab%a0\/' ><span class='avia-bullet'><\/span><span class='avia-menu-text'>Company Rules<\/span><\/a><\/li>\n<\/ul><\/div><\/div><div class='sticky_placeholder'><\/div><div id='after_submenu'  class='main_color av_default_container_wrap container_wrap sidebar_right' style=' '  ><div class='container' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-8516'><div class='entry-content-wrapper clearfix'>\n<div class=\"flex_column av_one_full  flex_column_div av-zero-column-padding first  avia-builder-el-12  el_after_av_submenu  el_before_av_hr  avia-builder-el-first  \" style='border-radius:0px; '><section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock  '  style='font-size:18px; '  itemprop=\"text\" ><h4>Internal audit organization<\/h4>\n<p>he Company has an Audit Committee under the Board of Directors consisting of all independent directors. An independent internal audit unit reports directly to the Board of Directors and the Audit Committee. In addition to regularly reporting to the Audit Committee, the Audit Officer also attends the Board of Directors as a nonvoting participant to report on audit business.<\/p>\n<h1><\/h1>\n<\/div><\/section><\/div>\n<div  style=' margin-top:15px; margin-bottom:30px;'  class='hr hr-custom hr-center hr-icon-no   avia-builder-el-14  el_after_av_one_full  el_before_av_one_full '><span class='hr-inner   inner-border-av-border-thin' style=' width:100%; border-color:#cccccc;' ><span class='hr-inner-style'><\/span><\/span><\/div>\n<div class=\"flex_column av_one_full  flex_column_div av-zero-column-padding first  avia-builder-el-15  el_after_av_hr  el_before_av_hr  \" style='border-radius:0px; '><section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock  '  style='font-size:18px; '  itemprop=\"text\" ><h1>Audit scope<\/h1>\n<p>The internal audit unit reviews the adequacy of the internal control system and the implementation of general operations according to the &#8220;Internal Audit Implementation Rules&#8221;, and conducts continuous audits. The scope of the audit covers all operations of the Company and its subsidiaries.<\/p>\n<h1>Audit execution and operation<\/h1>\n<p>Every year, the internal audit unit conducts an overall risk assessment based on the changes in the business environment and the previous audit results. The internal audit unit prepares an annual audit plan, which is submitted to the Audit Committee for review subject to approval by the Board of Directors.<br \/>\nBased on the monthly audit results, the Audit Officer submits an audit report and quarterly follow-up report to the independent directors by the end of the following month. The Audit Officer also makes a business report to the independent directors while attending the Audit Committee meeting as a nonvoting participant. At the same time, the implementation results of the audit report and the tracking of internal audit deficiencies are communicated.<\/p>\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<p>Self-assessment of internal control<\/p>\n<p>An internal control self-assessment is conducted once a year. The internal audit unit reviews the self-assessment report of each unit. The improvement of internal control deficiencies and anomalies identified by the audit unit in the past period are used as the main basis for the Chairman and the General Manager to assess the overall internal control system, with a statement of the internal control system issued.<\/p>\n<\/div>\n<\/div>\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<h1>Appointment, dismissal, and evaluation of internal auditors<\/h1>\n<p>The internal audit unit is subordinate to the Board of Directors, and the auditors meet the qualification requirements set by the Financial Supervisory Commission. Appointment or dismissal of the Audit Officer is subject to resolution of the Board of Directors. The appointment and dismissal, evaluation, and remuneration of internal auditors are handled in accordance with the &#8220;Personnel Management Rules&#8221; and reported to the chairman for approval according to the process.<br \/>\nInformation including the name, age, education background, experience, length of service, and continuing training of auditors shall be submitted to the competent authority for reference before the end of January of each year.<\/p>\n<\/div>\n<\/div>\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\"><\/div>\n<\/div>\n<\/div><\/section><\/div>\n<div  style=' margin-top:15px; margin-bottom:30px;'  class='hr hr-custom hr-center hr-icon-no   avia-builder-el-17  el_after_av_one_full  el_before_av_one_full '><span class='hr-inner   inner-border-av-border-thin' style=' width:100%; border-color:#cccccc;' ><span class='hr-inner-style'><\/span><\/span><\/div>\n<div class=\"flex_column av_one_full  flex_column_div av-zero-column-padding first  avia-builder-el-18  el_after_av_hr  el_before_av_one_full  \" style='border-radius:0px; '><section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock  '  style='font-size:18px; '  itemprop=\"text\" ><h1>Communication between Independent Directors and the Internal Audit Officer<\/h1>\n<p>In addition to submitting monthly audit reports and quarterly follow-up reports to independent directors, the Audit Officer also attends the Audit Committee meeting as a nonvoting participant to make business reports to independent directors. The Audit Officer communicates the implementation results of the audit report and the follow-up status of internal audit deficiencies and recommendations.<br \/>\nThe communication between the Company&#8217;s independent directors and the Audit Officer is good. The main communications between 2023 and 2024 are as follows:<\/p>\n<\/div><\/section><\/div>\n<div class=\"flex_column av_one_full  flex_column_div av-zero-column-padding first  avia-builder-el-20  el_after_av_one_full  avia-builder-el-last  column-top-margin\" style='border-radius:0px; '><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":12,"featured_media":0,"parent":8513,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v15.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u516c\u53f8\u6cbb\u7406-Internal audit - \u4e09\u5546\u9910\u98f2\u4f01\u696d\u5b98\u7db2<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.mfb.com.tw\/en\/\u516c\u53f8\u6cbb\u74060619\/0619\u516c\u53f8\u6cbb\u7406-internal-audit\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u516c\u53f8\u6cbb\u7406-Internal audit - \u4e09\u5546\u9910\u98f2\u4f01\u696d\u5b98\u7db2\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.mfb.com.tw\/en\/\u516c\u53f8\u6cbb\u74060619\/0619\u516c\u53f8\u6cbb\u7406-internal-audit\/\" \/>\n<meta property=\"og:site_name\" content=\"\u4e09\u5546\u9910\u98f2\u4f01\u696d\u5b98\u7db2\" \/>\n<meta property=\"article:modified_time\" content=\"2024-06-21T13:33:36+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\">\n\t<meta name=\"twitter:data1\" content=\"eunice\">\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\">\n\t<meta name=\"twitter:data2\" content=\"9 minutes\">\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.mfb.com.tw\/#website\",\"url\":\"https:\/\/www.mfb.com.tw\/\",\"name\":\"\\u4e09\\u5546\\u9910\\u98f2\\u4f01\\u696d\\u5b98\\u7db2\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":\"https:\/\/www.mfb.com.tw\/?s={search_term_string}\",\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.mfb.com.tw\/en\/%e5%85%ac%e5%8f%b8%e6%b2%bb%e7%90%860619\/0619%e5%85%ac%e5%8f%b8%e6%b2%bb%e7%90%86-internal-audit\/#webpage\",\"url\":\"https:\/\/www.mfb.com.tw\/en\/%e5%85%ac%e5%8f%b8%e6%b2%bb%e7%90%860619\/0619%e5%85%ac%e5%8f%b8%e6%b2%bb%e7%90%86-internal-audit\/\",\"name\":\"\\u516c\\u53f8\\u6cbb\\u7406-Internal audit - \\u4e09\\u5546\\u9910\\u98f2\\u4f01\\u696d\\u5b98\\u7db2\",\"isPartOf\":{\"@id\":\"https:\/\/www.mfb.com.tw\/#website\"},\"datePublished\":\"2024-04-23T11:50:15+00:00\",\"dateModified\":\"2024-06-21T13:33:36+00:00\",\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.mfb.com.tw\/en\/%e5%85%ac%e5%8f%b8%e6%b2%bb%e7%90%860619\/0619%e5%85%ac%e5%8f%b8%e6%b2%bb%e7%90%86-internal-audit\/\"]}]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","_links":{"self":[{"href":"https:\/\/www.mfb.com.tw\/en\/wp-json\/wp\/v2\/pages\/8516"}],"collection":[{"href":"https:\/\/www.mfb.com.tw\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.mfb.com.tw\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.mfb.com.tw\/en\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/www.mfb.com.tw\/en\/wp-json\/wp\/v2\/comments?post=8516"}],"version-history":[{"count":10,"href":"https:\/\/www.mfb.com.tw\/en\/wp-json\/wp\/v2\/pages\/8516\/revisions"}],"predecessor-version":[{"id":9693,"href":"https:\/\/www.mfb.com.tw\/en\/wp-json\/wp\/v2\/pages\/8516\/revisions\/9693"}],"up":[{"embeddable":true,"href":"https:\/\/www.mfb.com.tw\/en\/wp-json\/wp\/v2\/pages\/8513"}],"wp:attachment":[{"href":"https:\/\/www.mfb.com.tw\/en\/wp-json\/wp\/v2\/media?parent=8516"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}