Internal Audit

Internal Control and Audit
Proxene 's internal audit unit is affiliated with the board of directors. The appointment and removal of the audit supervisor is reviewed by the audit committee and submitted to the board of directors for approval. In addition to reviewing the self-assessment results of the internal control system of each unit and subsidiary, the internal audit unit also evaluates the control operations of various operating activities in Proxene 's internal control system to measure the effectiveness, compliance and impact of internal control. The frequency and content of each cycle audit are determined in accordance with legal regulations and risk assessment results.

Internal Audit Operations
The internal audit work is mainly carried out according to the audit plan approved by the board of directors. The audit business is regularly reported to the audit committee and the attending board of directors. The audit report is delivered to the independent directors every month, and special audits are carried out as needed. In addition, each unit within Proxene is urged to regularly evaluate the effectiveness of the internal control system and review the results. Together with the above-mentioned internal audit results and improvements, they are provided to the board of directors and the general manager as a basis for evaluating the effectiveness of the overall internal control system and issuing an internal control system statement. This statement has been published in the annual report, stock public offering prospectus and public prospectus in accordance with regulations. The annual internal audit plan, audit plan execution status, internal control deficiencies and abnormal matters improvement status have all been completed in accordance with regulations. Report to the public information observation station and report to the board of directors. There are no major internal control deficiencies in 2024 , and the effective statement of the internal control system has been disclosed in the annual report this time.

Audit process