Internal Audit

Internal Audit

Internal Audit Organization and Operation

In order to strengthen the operations and management of the company, D-Link has established the independent audit office under the Board of Directors. The appointment of the audit supervisor must be approved by the Board of Directors and a dedicated audit personnel has been additionally established. The audit office is responsible for establishing risk management strategies and various risk management systems, as well as formulating the annual audit plan. The office shall propose improvement suggestions according to the audit results and track subsequent improvement results. It shall report the audit results to the Board of Directors every quarter and report to the Chairman and Audit Committee when necessary.
 
D-Link stipulates and implements internal controls for internal audit and review operating procedures through the “Internal Audit Implementation Guidelines”. The scope of review covers all units, operations, and subsidiaries of the company. The audit office combines the Guidelines with the identified risks to formulate the annual audit plan. After the plan is reported to and approved by the Board of Directors, the compliance of various systems is regularly audited. Project audits or reviews are conducted when necessary to help the Board of Directors and management to check and review the effectiveness of internal controls and provide a channel for management to understand existing or potential internal control deficiencies. The internal audit shall present a written audit report and follow up report after the audit plan is executed. The reports shall be regularly delivered to the Audit Committee and shall act as the basis of the internal control statements submitted by the Board of Directors and Chairperson. In 2023, except for the routine items implemented according to the annual audit plan, to cope with the Company’s TIPS certification operation, incorporate the intellectual property management into the annual audit plan and assist in strengthening the establishment of information security risk management and control mechanisms.
▼ D-Link Organizational Audit Procedure

Appointment and Dismissal of Internal Audit Personnel

The appointment, dismissal, evaluation, and remuneration of D-Link’s internal audit personnel are based on the “Recruitment and Appointment Management Measures”, “Salary Management Measures”, “Performance Appraisal Management Measures”, and “Employee Resignation and Retention and Suspension Management Measures”. The evaluation is conducted twice a year and shall be submitted to the Chairperson for approval according to the approval procedure. The appointment of the internal audit supervisor shall be submitted to the Board of Directors for approval. The related guidelines have been disclosed on the internal regulations web page.