CT’s Internal Audit function is an independent unit that reports directly to the Board of Directors. As reporting the result of internal inspection regularly to the Audit Committee, and board meeting, auditor has independently objective spirit to perform audit function responsibly.

Internal auditors perform audit procedures according to the annual audit plan, however special audits may be executed from time to time to identify any possible deficiencies timely in the internal control system. The improvement suggestion in the form of audit reports will be submitted to Audit Committee and Board of Directors periodically. The assessment and improvement in the risk management, controls and the effectiveness of monitoring procedures assist Board of Directors and the management to achieve the business targets.

In addition, to ensure the effective implementation of internal control system, each department should examine itself first and then submit the audit report to the internal auditor for review annually so that the internal auditor is able to investigate the deletions of the internal control system and make recommendations to the Board of Directors and the management for discussion and review.