Tainergy Tech Co., Ltd.

I. Organization of the Internal Audit Office

1. Establishment: The Internal Audit Office is an independent unit that reports directly to the Board of Directors.

2. Personnel: The office is staffed with one dedicated audit personnel.

3. Appointment and Dismissal: The appointment or dismissal of the head of the Internal Audit Office must be approved by the Board of Directors.

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II. Purpose of Internal Audit

The purpose of the internal audit function is to:

1. Evaluate and examine the effectiveness of the internal control system.

2. Ensure the reliability of financial reporting.

3. Verify compliance with relevant laws and regulations.

4. Assess operational efficiency and provide improvement recommendations to:

   • Ensure the continuous and effective implementation of internal controls.

   • Enhance the company’s operational effectiveness and efficiency.

   • Support the Board of Directors and management in fulfilling their responsibilities.

III. Operations of the Internal Audit Office

1. Audit Execution: Conducted in accordance with the Guidelines for Establishing Internal Control Systems by Public Companies and relevant regulations issued by the Financial Supervisory Commission.

2. Regulatory Monitoring: Continuously monitor amendments to laws and regulations, compile key updates, and report them to relevant units as operational references while assisting in revising related management systems.

3. Risk-Based Approach: Allocate audit resources to areas with higher operational risks.

4. Self-Assessment Implementation:

   • Department heads conduct self-assessments to evaluate operations.

   • The Internal Audit Office assists by reviewing the reasonableness of these assessments and the effectiveness of the internal control system.

5. Consultation Services: Provide professional, timely, and specific recommendations to improve risk control and supervisory processes.

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2. Policies and Procedures:

   • The recruitment, evaluation, remuneration, and dismissal of internal audit personnel are conducted according to the company’s Recruitment Procedures, Salary Management Guidelines, Performance Evaluation Guidelines, and Resignation Application Guidelines.

3. Performance Evaluations: Conducted biannually.

4. Approval Process:

   • Personnel matters such as appointments, evaluations, and compensation are reviewed and approved by the Chairman following the established approval process.

5. Disclosure: Relevant policies and procedures are available in the company’s internal regulations portal.

This structure ensures the Internal Audit Office operates independently and effectively, safeguarding the company’s governance and operational integrity.