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Purpose
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The
purpose why WT Microelectronics Co., Ltd sets up the
internal control system is due to the positive effect on promoting
the company's operation such as profit, achievements and asset
security. On the other hand, it could also help the company
to achieve goals such as the reliance of financial report
and the compliance of related laws.
The
purpose why WT Microelectronics Co., Ltd sets up the
internal audit system is due to the positive effect on providing
suggestion for the board of directors and management
level to check and review defects of the internal control
system and to estimate the effect and efficiency of the operation.Meanwhile,it
could also help the company to assure that the internal control
system is running effectively and continuously.Furthermore,it
could also be the basis to implement and improve the internal
control system.
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| The
major points of internal audit system are summarized as follows:
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1.
Check and assess organizations' internal operation procedure
to enable it
¡@to get effective control under the rational cost.
2. Confirm that the current operation procedure follows the
relevant laws and
¡@accords with the policy and organized procedure.
3. Confirm that company's assets can be kept properly.
4. Confirm the dependability of managing materials offered by
internal
¡@organization.
5. Access the performance and quality of the operation procedure
of internal
¡@organization.
6. Propose the improvement of various kinds of operation procedure
and
¡@upgrade. |
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Organization
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The
internal audit system is under the command of the President
Office. In accordance with the company's scale, business situation,
management demand and related regulations, the President Office
disposes two internal audit personnel. The appointment and
removal of internal audit executive should be agreed by more
than half of board of directors, and declare for reference
to the authority with the internet information system.
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Operation
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| First,
the auditing plan |
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1.
confirm the auditing purpose and auditing range.
2.
collect the relevant materials of the auditing item.
3.
determine necessary resource to audit
4.
the communication and interview before auditing.
5.
confirm the auditing points and auditing schedule.
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Second,
the setting of auditing program
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1.
auditing purpose.
2.
the procedure, trade item and remaining sum of subject deserving
to be
¡@checked and assessing.
3.
the method, range and degree of on-site examination.
4.
the checking procedure that should be carried out.
5. confirm the auditing points and auditing schedule.
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| Third,
on-site examination |
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1.
collect the evidence of auditing.
2.
analyze the evidence of auditing.
3.
explain the evidence of auditing.
4. put the auditing evidence in order as a file.
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| Fourth,
making of the working sheet |
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1.
record it while auditing the name, purpose of the working
sheet, auditing
¡@ date of the unit or the activity.
2.
compile and edit systematically with serial number of the
indexes.
3.
indicate the source of the materials.
4.
the illustration of the used symbol.
5.
the fact or figure of quoting among every work sheet should
be indicated
¡@cross the page number of indexes separately.
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| Fifth,
the writing of the auditing report |
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1.
'auditing purpose ' - will explain the reasons and goals.
2.
'auditing range ' -will explain the object and item.
3.
'auditing notes ' -will explain the fact we audit in order to
support auditing
¡@conclusion and suggestion, and avoid misunderstanding.
4.
'auditing conclusion ' -will explain the detection of audit
personnel and
¡@ assess its influence to express auditor's whole view
5.
'auditing suggestion ' -because of auditing detection, it could
be used to
¡@ urge the management level to adopt the action to improve.
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| Sixth,
follow the trail after auditing |
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1.
provide reports to the management level which take improving
action.
2. in the course of auditing on the spot or a reasonable time
after signing and
¡@issuing the auditing report, obtain and assess the feedback
of
¡@management level.
3. obtain the latest relevant information from the management
level regularly
¡@in order to assess the improving situation by management
level.
4. obtain and assess reports from other internal organization
which should be
¡@responsible to trace.
5. report the immediate response from management level to
the board of
¡@directors and higher management level if necessary.
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Seventh,
the timing to audit
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1.
the routine internal auditing
2. the internal auditing for special project
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