I. Responsibilities of the Internal Audit Unit and Personnel：

The Internal Audit Office at Apex is an independent unit that reports directly to the Board of Directors. In addition to reporting at routine Board meetings, the Internal Audit Office also provides reports to the Chairman of the Board and the Audit Committee on a quarterly basis, and when necessary.

The "Internal Audit Implementation Rules" explicitly stipulate that the Audit Office reviews the internal controls within the Company's operating procedures. It reports on whether the design and actual day-to-day operation of these controls are appropriate, with due consideration for both effectiveness and efficiency. The scope of its review covers all Company units, operations, and subsidiaries.

Audit work is primarily executed in accordance with the Annual Audit Plan approved by the Board of Directors, which is developed based on identified risks. Special Audits or reviews are also conducted as needed. Through the execution of these general and special audits, the Audit Office provides objective assurance and insights on the operation of the internal control system to management. It also offers management an additional channel to understand existing or potential control weaknesses, enabling timely corrective action.

The Audit Office reviews the self-inspections performed by all Company units and subsidiaries. This process includes verifying the execution of the self-inspection procedures and reviewing documentation to ensure the quality of implementation. The consolidated results of these self-inspections are then reported to the Audit Committee and the Board of Directors.

II. Appointment, Dismissal, Evaluation, and Remuneration of Internal Audit Personnel：

The appointment and dismissal of the Company's Chief Internal Auditor must be approved by the Audit Committee and submitted to the Board of Directors for resolution.

The appointment, dismissal, evaluation (appraisal), and remuneration of the Company's internal audit personnel are carried out in accordance with the Company's recruitment and performance appraisal systems.

These actions are reported by the Chief Internal Auditor to the Chairman of the Board for approval.