內部稽核組織及運作

 

D-Link 友訊科技為健全公司營運管理,於董事會轄下設有獨立之稽核室,稽核主管任免須經董事會同意,另設置專任稽核人員1名。稽核室負責建立風險管理策略與各項風險管理制度,並擬定年度稽核計畫,依據稽核結果提出改善建議、追蹤後續改善成果,每季定期將稽核結果提報董事會,於必要時向董事長、審計委員會報告。

D-Link友訊科技透過「內部稽核實施細則」明訂並實施內部稽核覆核公司作業程序的內部控制,其覆核範圍涵蓋公司所有單位、作業及子公司。稽核室據此細則結合已辨識之風險,擬定年度稽核計畫,提報董事會通過後,定期查核各項制度遵循情形,另視需要執行專案稽核或覆核,以協助董事會與管理階層檢查、複核內控制度之有效性,並及時提供管理階層了解已存在或潛在內部控制缺失的管道。內部稽核於執行稽核計畫查核作業後,出具書面稽核報告及追蹤報告,定期交付審計委員會查閱,並做為建議董事會及董事長出具內部控制聲明書之依據。2021年度除依年度稽核計劃例行項目作業外,並無執行專案查核之情事。


 


內部稽核人員任免
 

 
D-Link 友訊科技內部稽核人員之任免、考評、薪資報酬係依據「招募任用管理辦法」、「薪資管理辦法」、「績效考核管理辦法」、「員工離職暨留職停薪管理辦法」之規定辦理,其考評每年執行二次,應依簽核流程簽報至董事長核定,且內部稽核主管之任免須提送至董事會核決,相關辦法已揭露於內部規章網頁專區。


Internal Audit Organization and Operation

 

D-Link’s Internal Audit Organization is an independent unit that reports directly to the Board of Directors. In addition to reports during scheduled Board meetings, it will also brief the Chairman, the Board Audit Committee, and the Operating Committee every quarter.

 

The internal audit implementation rules establish the internal controls in the company's processes and report on those controls concerning the adequacy, effectiveness, and efficiency of their design and their actual functions on a day-to-day basis. All parts of the company and its subsidiaries are subject for review by the Internal Audit Organization.

 

Audits are conducted mainly by following board-approved audit plans devised according to the risk assessment results. Special audits or reviews may be conducted as needed. In summary, the aforesaid general audits and special audits produce updates for the management on the internal control system's performance and give the direction another channel for acquiring up-to-date knowledge of existing or potential internal control defects. Internal auditors' issue is written audit reports and follow-up reports after reviewing audit plans and submit the information regularly to the Audit Committee for review.

 

 

Internal auditors review internal control self-assessments conducted by individual units. A review will include checking if the process is completed and inspecting the documents to ensure the quality of execution. Self-assessment results, combined with internal control defects identified by the audit unit and improvements made to irregularities, provide a basis for making recommendations to the board of directors and the Chairman when they issue the internal control system statement.

 

 

Appointment and Removal of Internal Auditors

The company's internal auditors' appointment, dismissal, evaluation, and salary remuneration are handled by the "Recruitment and Appointment Management Measures," "Salary Management Measures," "Performance Appraisal Management Measures," and "Employee Resignation and Retention and Suspension Management Measures." It is executed twice a year and should be reported to the chairman of the board for approval by the approval process. And the appointment and removal of the internal audit supervisor must be submitted to the board of directors for approval . We should also submit for approval for the supervisor's appointment and compensation to the board of directors. The relevant measures have been disclosed in the company's internal rules and regulations webpage.