INTERNAL AUDIT

Operation Internal Audit System

Primax's internal audit conducts regular evaluations of the internal control system and submits comprehensive reports to the Board of Directors and executives. These reports include assessments of operational efficiency and strategic recommendations for enhancement. This process ensures the effective implementation of the internal control system, thereby optimizing organizational efficiency.

 

Organization and Operation Status

Primax's internal audit team operates independently and reports directly to the Board of Directors. In addition to regular reporting at board meetings, the internal audit also provides immediate reports to the Audit Committee, Chairman, and General Manager when necessary, ensuring that corporate governance adheres to the highest standards.

To implement effective corporate governance and self-monitoring mechanisms, Primax complies with regulations mandating the establishment of internal control systems and processing guidelines for publicly traded companies. Considering the overall operations of the company and its subsidiaries, detailed internal audit implementation rules have been designed, encompassing five key elements: "Control Environment," "Risk Assessment," "Activities Control," "Information and Communication," and "Supervision."

The company has established an operation audit function, composed of a chief auditor and supported by two dedicated personnel, underscoring our commitment to ensuring the effectiveness of our internal control system. Led by the General Manager as the convener, the team is fully authorized to inspect and evaluate the internal control system for defects and efficiency. This ensures that the design and execution of the system remain effective in assisting the board of directors and management in fulfilling their responsibilities, thereby strengthening the company's corporate governance framework.