FUCC's internal audit organization exists as an independent division. The appointment and removal of the chief audit executive may only be approved by the Audit Committee and the Board of Directors who reports to the Board of Directors regularly.
The audit scope includes all Financial, Sales, Operational, and Managerial Functions and is executed in accordance with the law.
The main method of audit is in accordance with the annual audit plan for the implementation of routine audits, and where necessary, the implementation of special audit, which is intended to discover the internal control deficiencies and make recommendations for improvement in a timely manner.
When the audit is completed, all audit reports will be reported to the Board of Directors and the status of implementation will be reported in the Board of Directors Meetings regularly. The audit system is aimed to implement the spirit of corporate governance.
Declaration of the Internal Control System : 
◼︎ The status of communication between independent directors and the chief audit executive and accountants：
 2024 Communications between Independent Directors and Internal Auditors |
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| 2023 Communications between Independent Directors and Internal Auditors |
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| 2022 Communications between Independent Directors and Internal Auditors |
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| 2021 Communications between Independent Directors and Internal Auditors |
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| 2020 Communications between Independent Directors and Internal Auditors |
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