The Company’s Internal Audit Department reports directly to the Board of Directors. The appointment, dismissal, and performance evaluation of internal audit personnel are conducted in accordance with the Company’s internal audit regulations. When necessary, the Internal Audit Department reports to the Chairman, the Audit Committee, and the General Manager (CEO).

The Internal Audit Department has established internal audit procedures for the Company’s internal control system. Audits are conducted to evaluate the effectiveness of internal controls, reporting systems, operating procedures, and compliance. The audit scope covers all operations of the Company and its subsidiaries.

Audit activities are primarily carried out in accordance with the annual audit plan approved by the Board of Directors, with special audits conducted when necessary. Upon completion of each audit, written audit reports and follow-up reports are issued and regularly submitted to the Audit Committee for review.

The Internal Audit Department also reviews the self-assessments of internal controls and management activities performed by each department and subsidiary. The consolidated assessment results are provided to the General Manager (CEO) and the Board of Directors as a basis for evaluating the effectiveness of the overall internal control system and issuing the Statement of Internal Control System.