至興精機內部稽核為獨立單位，依組織圖直接隸屬董事會；除在董事會例行會議報告外，並每月或必要時向董事及審計委員報告。
The internal audit of Fine Blanking & Tool Co., Ltd. is an independent unit that directly reports to the Board of Directors, as shown in the organizational chart. In addition to reporting during regular board meetings, the internal audit also reports to the Board of Directors and the Audit Committee on a monthly basis or when necessary.
內部稽核規程明訂內部稽核覆核公司作業程序的內部控制，並報告該等控制之設計及例行實務作業是否適當及其效果和效率；其範圍包涵公司所有作業及其子公司。
The internal audit regulations clearly outline that the internal audit is responsible for reviewing the company’s operational procedures and internal controls, reporting on the design of these controls and evaluating whether the routine practices are appropriate, as well as assessing their effectiveness and efficiency. The scope of the audit includes all operations of the company and its subsidiaries.
稽核工作主要是依據董事會通過的稽核計畫執行，該稽核計畫乃依據已辨識之風險擬訂，另視需要執行專案稽核或覆核。綜合上述一般性稽核及專案的執行提供管理階層內部控制功能運作狀況，並及時提供管理階層以便其了解已存在或潛在缺失的另外管道。
Audit work is primarily carried out according to the audit plan approved by the Board of Directors. This audit plan is formulated based on identified risks, and special project audits or reviews may be conducted as necessary. The combination of general audits and special project audits provides management with insights into the operation of internal controls and offers timely reports to management, allowing them to understand existing or potential deficiencies through alternative channels.
內部稽核覆核各單位所執行的自行檢查，包括檢查該作業是否執行並覆核文件以確保執行的品質，並綜合自行檢查結果，報告總經理、董事長審計委員會及董事會。
The internal audit also reviews the self-inspections performed by each unit, including checking whether the operations are being carried out and reviewing documents to ensure quality execution. Based on the results of the self-inspection, the internal audit reports to the General Manager, Chairman, Audit Committee, and the Board of Directors.
本公司內部稽核單位配置專任稽核人員，主管及其所屬稽核人員共計2人。
The company’s internal audit unit is staffed with dedicated audit personnel, including 2 audit staff members and their supervisor.
●稽核人員任免、考評揭露
本公司訂定公司治理守則第3條規定： ……… 本公司內部稽核人員之任免、考評、薪資報酬應提報董事長或指定董事核定。
●Appointment, Evaluation, and Disclosure of Audit Personnel
The company has established the following provision under Article 3 of the Corporate Governance Guidelines: ... The appointment, evaluation, and remuneration of the internal audit personnel must be submitted to the Chairman or designated director for approval.
●請由此點選，公司治理守則辦法內容己揭露於本公司重要公司內規網頁專區中。
●For further details, please refer to the Corporate Governance Guidelines, which are disclosed in the company's important internal regulations section on the website.
●Communication Matters Disclosure