Internal Audit

I. Purpose of Internal Audit：

To assist the Board of Directors and manager in examining and reviewing deficiencies in the internal control system, measuring operational effectiveness and efficiency, and providing improvement suggestions to ensure the continuous effective implementation of the internal control system, and reviewing and revising the internal control system.

II. Establishment and Appointment/Removal of the Internal Audit：

Jtron technology Co., Ltd. has established an internal audit office with one person reporting to the Board of Directors. The appointment and removal of the internal audit supervisor requires the approval by half of the Board of Directors.

III. Execution of Internal Audit：

（a）The internal audit personnel shall determine the annual audit plan based on the corporate internal and external operating environment, legal regulations, and risk assessment results, execute the audit according to the audit plan, prepare audit reports, attend Board meetings regularly, and report to the Board. The audit report shall be delivered to the corporate's independent directors for review in the month following the completion of the audit project.

（b）The audit department also reviews the self-inspection results of each department within the corporate, establishing a self-monitoring mechanism for the corporate, and uses the assessment results as the basis for recommending that the corporate's Board of Directors and General Manager issue an internal control statement.

IV. The Position and Attitude of Internal Auditors：

Internal auditors should possess impartiality and independence and perform their duties with an objective and fair stance.