| Article 10 |
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| Article 11 |
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| Article 12 |
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| Article 13 |
A public company's internal audit unit shall formulate annual audit plans based on the results of the risk assessment, including matters to be audited monthly, and shall faithfully implement the annual audit plans, so as to check its internal control systems, and prepare audit reports, annexing working papers and relevant materials.
A public company shall include as audit items in its annual audit plan, at least, the control activities for major financial or business activities, such as for acquiring or disposing of assets, engaging in derivatives transactions, extending loans to others, granting endorsements or guarantees for others, supervision and management of subsidiaries, information flow security inspection, and major transaction cycles set out in Article 7 such as the sale and receipt cycle and purchase and payment cycle.
A public company's annual audit plan, and any amendments thereto, shall be passed by the board of directors.
Where a public company has established independent director position(s), when it submits the annual audit plan to the board of directors for deliberation under the preceding paragraph, the board of directors shall take into full consideration each independent director's opinions, and shall include their opinions in the board meeting minutes.
The audit report referred to in paragraph 1 shall be preserved for no less than five years, and the working papers, and relevant information referred to therein shall be preserved for no less than three years. |
| Article 14 |
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| Article 15 |
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| Article 16 |
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| Article 17 |
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| Article 18 |
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| Article 19 |
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| Article 20 |
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