Chapter 1 General Principles
Article 1 In order to standardize and strengthen the internal audit management of [Company Name] (hereinafter referred to as "the Company"), improve the quality of audit work, implement the internal audit work system, and enhance the effectiveness of internal audit, the Company establishes this internal audit management system based on the "Audit Work Regulations" and relevant laws.
Article 2 The internal audit work shall be subject to the supervision of the board of directors and the audit committee. The audit committee is responsible for appointing and dismissing the head of the internal audit department, and for reviewing the internal audit work plan and results.
Article 3 This system aims to guide the internal audit work of the Company, ensuring that the internal audit department effectively fulfills its responsibilities, and that audit activities are conducted in accordance with laws and regulations.