Internal Control System
Nanya Technology Corporation established an effective internal control system based on the Company and its subsidiaries' overall operation activities and its industry in accordance with the "Regulations Governing Establishment of Internal Control Systems by Public Companies". The Company conducts reviews at any time to respond to changes in the Company's internal and external environment as well as to ensure that the system design and implementation remain effective.
The implementation of the internal control system is a continuous operation. We continue to inspect various business and management operations and detect deviations from company policies, operating procedures, existing goals, or standards. We use a feedback system to respond to the appropriate management level and take necessary corrective actions for the issues to ensure the Company's operations are implemented in accordance with the original plans. We use the internal control system to complete audits and prevent abuse in operations.
Nanya Technology Corporation established Corp. Audit under the Board of Directors and appoints dedicated auditors who participate in related auditing courses organized by professional training institutions each year to improve their professional skills. We also established professional and independent internal audit operations framework to implement internal control in all levels of the Company.
In addition to the audit report on the status of correction of defects and irregularities of internal control systems, the internal auditors shall follow up and provide reminders to ensure that relevant units to take appropriate improvement measures in a timely manner. They shall submit the measures to the Independent Directors for review before the end of the following month after the completion of the audit report. Internal audit is not merely the responsibility of the independent audit department. The Company's units must complete independent business inspections within the specified cycles for specific audit items. Independent audit units shall review the results of the self-inspections and implement review inspections regularly or from time to time to ensure the execution of the internal control systems of each unit.
Grievance and Complaint Channels
Nanya Technology Corporation has established the "Employee Complaint Guidelines" and "Reporting Regulations" to provide employees with channels for reporting any unlawful or unethical conduct. When employees discover a breach of laws or inappropriate conduct that affects the interests of individuals or the Company or other related material issues or where an individual attempts to gain unlawful interest by abusing the power of their office, they may file reports at any time for responsible dedicated units to take charge of processing. In addition, we also established a report hotline (02-29061001) on the Company's official website and a dedicated email (firstname.lastname@example.org) to provide complaint channels for stakeholders for infringements of their rights. We also assign dedicated personnel to take charge of processing the complaints. To protect the whistleblower, personnel responsible for processing cases shall conduct investigations based on the confidentiality principles and they shall be prohibited from disclosing cases to unrelated personnel. When investigating related
individuals, the processing personnel shall only discuss parts that are relevant to the individuals to protect the identity of the whistleblower.