Internal Audit Responsibility

♦ The Company has set up an internal audit department under the Board of Directors, which currently has one auditor according to the size of the Company.
♦ The internal audit department performs its work in accordance with the audit plan, which is prepared based on the risk assessment results ,approved by the Audit Committee and the Board of Directors. The results of the audit plan will be reported to the Audit Committee and the Board of Directors on a regular basis or when necessary.
♦ The internal audit department will supervise the internal departments and subsidiaries to self-evaluate the effectiveness of the internal control system on a regular basis every year. Then, the internal audit department will review the self-evaluation report of each department and subsidiary, and consolidate the self-evaluation results as the basis for the Board of Directors and the President to issue the statement on the internal control system.
♦ The internal auditors' appraisal and remuneration are submitted to the Chairman for approval. The appointment and dismissal of the Internal Auditor Supervisor are required by law to be submitted to the Audit Committee and the Board of Directors for approval. The relevant rules and regulations are disclosed in the special area of the company's internal rules and regulations webpage.

Reporting Channels

The Company provides the following reporting channels keeping the personal information of the reporting party and the content of the report confidential in accordance with the law and take appropriate protective measures.
♦ Telephone reporting: +886-3-6571273, Audit Supervisor.
♦ E-mail reporting: Click Here (automatically forwarded to the Audit Supervisor).
♦ Letter reporting: Audit Supervisor, M3 Technology Inc., 8F,No. 1, Shengli 1st Road, Zhubei City, Hsinchu County, Taiwan 302