Main purposes of internal auditing are to assist the board and managers in checking and reviewing defects of the internal control system, to evaluate the effect and efficiency of operations, and to provide timely suggestions of improvement to ensure the continuous practice of internal control systems.. ○ Correction and Operation ‧IA requested that related Units revise internal control procedures and control key points of and assisted subsidiaries to revise their regulations for internal control systems, practice details of internal auditing, and procedures of internal control self-assessment in 2015 .