The major audit tasks in (1) Test and assess the control procedures of high-risk operations in the eight operational cycles (procurement and payment, sale and collection of payments, investment, fi nancing, production, fi xed assets, salary/wage, R&D) for completeness and degree of risk (2) Cross-check the functions in the design of the system (3) Conduct audits according to the regulations of the Financial Supervisory Commission, Executive Yuan, including: asset management, budget management, derivatives, related party transactions, supervision over and management of subsidiaries, operation of the Board of Directors’ meeting, information and communications security check and prevention of internal transactions.