1. Purpose of Internal Audit：
    The purpose of internal audit is to investigate and evaluate the defects of internal control 
    and measure the efficiency of the operation, and provide timely suggestions for 
    improvements to ensure the continuous and effective implementation of internal control, 
    and to assist the management in fulfilling their responsibilities to improve management 
    and operational performance.

2. Content of Internal Audit：
    (1) The work of internal audit includes the examination and evaluation of the adequacy 
          and effectiveness of the internal control system and the performance of operational 
          activities, and includes all units and affiliated branches of the Company and its  
          subsidiaries.
    (2) Internal audit personnel conduct the audits on two types, regularly and from time to time.
          (a) Regular audits：
                The audit plan approved by the board of directors is implemented, which is 
                formulated on the basis of the identified risks, taking into account the laws 
                and regulations and the manpower situation of the audit unit and is 
                implemented by the audit personnel according to the plan.
          (b) Interim audits：
                It shall be handled under the instruction of the chief executive of the Company or his 
                authorized person.
    (3) The scope of audit works covers all the activities of the company and is generally 
          divided into three types of control works: transaction cycle, major internal policies, 
          and computerized information systems.