03 Form Number：GG-QP-03

Effective Date : 1 Dec 2020 Pages:

Internal audit control procedure
Revision Number：A/0 1/3

1. Purpose
According to the requirements of the company management manual, audit the quality
management system activities and the results of all the departments involved in the
comprehensive management system of quality management system to meet the
requirements, ensure the effective operation of the quality management system and
provide the basis for the continuous improvement of the quality management system.
2. Range
    This procedure applies to the company's internal audit.
3. Responsibilities
3.1 Management Department is responsible for the preparation of internal audit
implementation plan, implemented by the manager after approval.
3.2 The manager appoints audit team leader, auditor and regulates their
responsibilities.
3.3 Audit of the internal audit team leader

 4. Work programs

4.1 The Management Department develops an internal audit implementation plan,
which is implemented in January each year after approval by the manager to be
implemented. Under normal circumstances, the company's internal management
system audit at least once a year.
4.2 The contents of the internal audit work plan
   A) The purpose and scope of the audit
   B) Audit schedule
4.3 Audit Preparation
4.3.1 Managers appoint candidates who meet the qualifications of internal auditors as
audit team leaders according to the situation of the department being audited, and the
audit team leader is responsible for the specific audit organization.
4.3.2 Audits consist of 3 or more persons. The audit team leader must select a
qualified person as an internal auditor and has no direct responsibility to the
department being audited as a member of the audit team and must be assigned as
planned.
4.3.3 The audit team leader organizes audit team members to develop audit
documents.
   A) Audit Notice
   B) Audit checklist
C) Internal Audit Implementation Plan
D) Report of non-conformities.
4.3.4 The document underlying the review is ready.
4.3.5 The audit team leader one week earlier to the court department issued a "internal
audit plan".
4.3.6 Internal Audit Implementation Plan:
A) The department under audit, the scope of the audit, the date,
B) Based on the document
C) Main items and timing of audit
D) Auditor division of labor
4.3.7 The audited department receives "Internal Audit Implementation Plan". If there
is an objection to the audit date and the main item of the audit, the audit team may be
notified within two days and arrangements may be made after consultation.
4.3.8 Section of the hearing to determine the accompanying staff and make necessary
preparations.
The audited department received the "Internal Audit Implementation Plan." If there is
any objection to the audit date and the major items of the audit, the audit team may be
informed within two days and arrangements can be made after consultation.
4.3.8 The court department determines the accompanying staff and makes the
necessary preparations.
4.4 audit implementation
4.4.1 The details of the audit follow the "Audit Checklist".
4.4.2 Auditors through the conversation, consult the documents, check the site, collect
evidence, and check the quality management system operation.
4.4.3 In accordance with the matter of discovery where the responsible person (or
carrier) in place confirms and fills out a "Non-Conformity Report" to ensure that
inappropriate items can be fully understood and corrected.
4.4.4 At the end of the Audit, the audit team leader convenes the person in charge of
the court department and relevant personnel, the audit team members' meeting, and
the audit result
4.4.5 After receiving the report of the unqualified item, the audited department shall
formulate corrective measures for the unqualified item and fill in the corresponding
column of the "Unqualified item report" and submit it to the audit team for record.
4.4.6 Audit team has to track the work of corrective measures check and verify the
validity of the test results recorded.
4.5 Audit Report
4.5.1 After all non-conformities are closed; the team leader or his authorized auditor
prepares an Internal Quality Audit Report. The team leader confirms the signature and
submits it to the manager and the relevant department.
4.5.2 Internal Quality Audit Report Content:
A) The department to be audited, purpose of the audit, examples, dates
B) The basis of audit documents
C) Auditors, the main participants in the audited department
D) Reviews
E) Unqualified item statistical analysis
4.6 Internal quality audit report issued range
A) General Manager, manager, department manager
B) Department of Management C) Audited Department D) the relevant departments
involved in non-conformities.

4．7 The records used in the internal audit are transferred from the audit team leader
to the management department for storage in accordance with the < Record Control
Procedure>.
5．Related records
5．1 Internal Audit Implementation Plan
5．2 Internal audit checklist
5．3 Nonconformity item report
5．4 Internal quality audit report