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- The Company's Auditing Div. is an independent unit that is subordinate to the Board of Directors. Auditing Div. is also in charge of the examination and assessment of the company's internal control, in order to increase operating performance of the Company.
- The Company's Auditing Div. is constituted by six staff in which includes a director and five senior staff who are all coming from various departments within the Company. All senior auditing staff possess the relevant qualifications required by the Securities and Futures Bureau, Financial Supervisory Commission, but also continuously pursue further professional qualifications by means of further educational courses in relation to internal auditing from time to time. The names of these Auditing staff are to be listed in the Market Observation Post System at the end of January every year.
- In order to comply with the “Guidelines for Establishment of Internal Control Systems by Public Companies” promulgated by the Securities and Futures Bureau, Financial Supervisory Commission, the Company has thus set up two systems, the “Internal Control System of EVA Airways Corp.” and the “Internal Auditing Implementation Rules of EVA Airways Corp.”, which are established on the basis of the operating environment of airline industries. The establishment of these systems provide guidelines for the internal auditing, which will help the Auditing Div. carrying out its annual audit plan for the purpose of examining and assessing the implementation status of internal control and providing timely recommendations so as to ensure that the internal control system can be implemented efficiently and effectively on a on going basis. Furthermore, it is stipulated that the Auditing Div. must conduct an annual internal audit and review of the self-examination report submitted by each department and subsidiary of the Company. Coupled with the result of the internal audit and recommendations of improvement status, the Auditing Div. will then report directly to the Board of Directors and President as to the assessing of the effectiveness of the overall internal control system. Subsequently, a declaration for the internal control system report will be issued and then be published in the annual Financial Statement, the Stock Prospectus for Public Offering and the Prospectus. Finally, in respect of the details of annual internal audit plan, how to conduct the internal audit, the findings of any defects on internal control on departments and the improvements on any extraordinary irregularities will also be stated in the Market Observation Post System which acts in accordance with the pertinent rules.
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