Catcher’s Audit Office reports directly to the Board of Directors. In accordance with the Company’s scale, business operations, management needs, and regulatory requirements, the Audit Office is staffed with one full-time Chief Auditor and several audit personnel. The appointment and dismissal of the Chief Auditor must be approved by the Board of Directors, and the staffing of internal audit personnel is reported annually to the Financial Supervisory Commission for record-keeping.

The primary purpose of internal audit is to promote sound corporate governance and establish a robust internal control system. In line with regulatory requirements, the Audit Office assists the Board of Directors and management in reviewing and assessing the effectiveness and efficiency of operations and the internal control system. Improvement recommendations are provided in a timely manner to ensure the continuous and effective implementation of internal controls, and to serve as a basis for reviewing and refining these systems.

• Routine Internal Audits : To ensure the effective implementation of the internal control system, the Audit Office prepares an annual audit plan before year-end. This plan is based on the characteristics of transaction cycles, risk assessments, frequency of transactions, and complexity of operations.
• Ad Hoc Internal Audits : Conducted based on the significance and risk of operations, transaction frequency, and complexity, to understand the current state of the audited units.
• Project-Based Internal Audits : Executed to ensure the effectiveness of the Company’s internal control mechanisms for specific areas or projects.
• Self-Assessment Activities : To strengthen the Company’s self-monitoring capability and respond promptly to changes in the environment, departments are required to conduct internal control self-assessments under the supervision of the Audit Office. The results serve as the basis for issuing the “Internal Control System Statement” and are submitted in a timely manner in accordance with regulatory requirements.

The appointment, evaluation, and compensation of Catcher’s internal audit personnel are handled in accordance with the Company’s “Recruitment Management Procedures,” “Compensation Management Procedures,” “Performance Evaluation Management Procedures,” and “Work Rules.” Performance evaluations are conducted four times a year. The aforementioned personnel decisions and salary matters are submitted through the internal approval process to the Chairman for final approval. All related procedures are disclosed in the Company’s internal regulations section.