Aptos’s Internal Audit function is an independent unit that reports directly to the Board of Directors. Besides informing the Board during its regular meetings, it reports to the Chairman on a monthly and on as-needed basis.

The purpose of internal audit is to assist the board of directors and managers in promoting sound operations of the company and reasonably ensuring effectiveness and efficiency of operations, reliability of financial reporting, and compliance with applicable laws and regulations. At the same time, to make timely recommendations for improvements to ensure sustainable operating effectiveness of the internal control system and to provide a basis for review and correction for the system. The Internal Audit Unit will carry out the annual plan of inspection approved by the board of Directors, and to report the functioning status of internal control to the managing executives.