To strengthen the risk management system and bolster its effectiveness, NKUST has implemented risk management practices with reference to the “Handbook for Risk Management and Crisis Handling of the Executive Yuan and affiliated agencies” and the “Guiding Principles for Risk Management Promotion of the Ministry of Education.” Accordingly, NKUST has established its Internal Control System Manual. Our university also established the 'Guidelines for the Establishment of National Kaohsiung University of Science and Technology Internal Control Group' and the 'Guidelines for the Establishment of National Kaohsiung University of Science and Technology Internal Audit Group'. Two Vice Presidents appointed by the President respectively lead the university's Internal Control Group and Internal Audit Group. Meetings are convened at least once per semester. The implementation results are documented in the Internal Control Statement, which is jointly signed by the internal control convener, internal audit convener, and the president.

Internal Control

Ⅰ.According to: Guidelines for the Establishment of the Internal Control Group at National Kaohsiung University of Science and Technology.
Ⅱ.The Internal Control Group's tasks are as follows:
(Ⅰ)Implement internal control operations and related training programs.
(Ⅱ)Review and enhance existing internal control operations.
(Ⅲ)Integrate and review internal control operations for various business activities.
(Ⅳ)Adopt common operational guidelines established by relevant authorities for internal control systems, and assess the significance and risk of individual business activities to formulate appropriate internal control systems and promote risk management practices.
(Ⅴ)Plan and execute self-assessment activities for the internal control system.
(Ⅵ)Matters assigned by the Principal or other items decided upon by this group for implementation.
Ⅲ.Description of Execution Focus
(Ⅰ)Risk Assessment: In accordance with NKUST's medium-term development plan, each department conducts regular risk assessments. 
(Ⅱ)Internal Control: Items with a residual risk value of 3 or higher and those deemed significant are included in the internal control system. 
(Ⅲ)Business Process SOP: To enhance administrative efficiency, each department should design comprehensive business process SOPs and upload them to the system for colleagues to consult and follow. 

Internal Audit

Ⅰ.According to: Guidelines for the Establishment of the Internal Audit Group at National Kaohsiung University of Science and Technology.
Ⅱ.The Internal Audit Group's tasks are as follows:
(Ⅰ)Develop annual audit plans, execute them, and conduct self-assessments of internal control systems for various units, including evaluating plan implementation and reviewing the results.
(Ⅱ)Review the internal control system evaluation process and conduct internal audit work.
(Ⅲ)Review and evaluate the operational matters of each unit, and provide timely improvement recommendations to reasonably ensure the achievement of objectives.
(Ⅳ)Internal audit findings and improvement recommendations will be submitted to the Principal for their awareness, and the implementation of improvements will be tracked.
Ⅲ.Description of Execution Focus:
The Internal Audit Group of NKUST is a task force comprised of 24 audit committee members. These members are composed of senior staff or professional faculty with expertise in administrative practices. The group is responsible for examining and reviewing internal control systems, developing an annual audit plan, and writing audit reports. The reports include strengths, weaknesses, and recommendations for improvement, which are submitted to the Principal for their awareness. Regularly track deficiencies and recommendations identified in internal control evaluations and audit reports.

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