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Internal Audit


LinkCom Internal Audit function is an independent unit that reports directly to the Board of Directors. 


Purpose of carrying out internal audits is to assist the Board of Directors and mangers in inspecting and reviewing defects in the internal control systems as well as measuring operational effectiveness, efficiency, and shall make timely recommendations for improvements to ensure the sustained operating effectiveness of the systems and to provide a basis for review and correction.


LinkCom requires Internal Auditors shall be objective, impartial, and exercise due professional care when implementing duties on major operation processes, also assist management and Board of Directors reasonably guarantee the reliability of related functions. The internal audits scope shall cover LinkCom and its subsidiaries, which include the operations prescribed for the listed below:

  • 1.Implementation annual internal audit plan as authorized by board.
  • 2.Supervise internal control systems compliance.
  • 3.Intensify regulations compliance and carry out audit necessarily.
  • 4.Track and follow up corrective measures of defects.
  • 5.Review self-assessments conduct by each department and subsidiaries. 
  • 6.Implement of specific projects.


For purpose of implementing self-monitoring mechanisms and adapt to changes in the environment in a timely manner, so as to adjust the design and operation of the internal control systems and to enhance the internal audit department's audit quality and efficiency. All departments and subsidiaries conduct self-assessments each year. The Internal Audit review the self-inspection and consolidate the results of the self-assessments report for the Board of Directors.


Any appointment or dismissal of chief internal auditor shall be subject to approval by the Board of Directors. The appointment, dismissal, evaluation and review, salary and compensation of internal auditors were handled according to the Human Resources Procedure. Human Resources and/or Head of Internal Audit report the appointment, dismissal, evaluation and review, salary and compensation of internal auditors for Chairman's consent.

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