Home > Investor Relations > Corporate Governance > Internal Audit
Internal Audit
Visual Photonics Epitaxy Co., Ltd established the structure of governance and enforcement rules of corporate according to the Company Law、Securities and Exchange Law and related laws。
There are auditors dedicated to Internal Audit and reports directly to the Board of Directors
The auditor executes the audit by regulations; the scope of audit includes financial, marketing and management operational.
The majority of the audit work is executed according to an annual plan and special audits or reviews are conducted as needed to discover the possible weakness and to be improved. The Supervisor reports the status of execution and the results to the Board of Directors periodically in order to implement the governance of the corporate.
Besides, the auditor will ask for the departments to execute the self-assessments in order to establish the internal control system, and the results of the self-assessments will be provided to CEO and the Board of Directors to offer the internal control declaration.
Audit Task Project：
1
Supervising the departments to establish and follow the internal control system.
2
Drawing up and execute the annual audit plan
3
Writing and present the audit report and follow up the weakness improvement
4
Reviewing the self-assessment executed by the departments
5
Others affairs need to be implemented by the regulations
