Internal Audit

The Company's Audit Office is an independent unit under the Board of Directors and is responsible for the inspection and evaluation of the Company's internal controls in order to enhance the Company's operational performance.

The Company's Audit Office has an appropriate number of internal auditors. In addition to the applicable qualifications required by the Securities and Period Bureau, auditors continue to take professional courses related to internal auditing every year. The list of internal auditors is declared in the Market Observation Post System at the end of January each year.

In accordance with the "Regulations Governing Establishment of Internal Control Systems by Public Companies" issued by the Securities and Futures Bureau, the Company has established the "Oasistek Internal Control System” and "Oasistek Internal Audit System" as the basis for internal audit execution. The Audit Office formulates an annual audit plan to check and evaluate the implementation of internal control and provide timely suggestions for improvement to ensure the continuous and effective implementation of the internal control system. In addition, the Audit Office annually reviews the self-inspection reports of each unit of the Company in accordance with the regulations, and together with the results of the aforementioned internal audits and improvements, provides the Board of Directors and the President with the basis to evaluate the effectiveness of the overall internal control system and to issue a statement on the internal control system. This statement has been published in the annual report, the stock issuance prospectus and the public explanatory statement in accordance with the regulations. The annual internal audit plan, the implementation of the audit plan, and the improvement of internal control deficiencies and irregularities have all been reported on the Market Observation Post System in accordance with the regulations.