Megaforce runs with an auditing department directly under supervision of the board of directors. The auditing department, in accordance with the board's instruction and under its monitoring, takes charge of all the auditing matters of Megaforce and its subsidiaries (herein after referred to the Group) and recruits a proper number of workers and substitute persons based on the need of the Group's auditing matters, operational scale, business development, and management, as well as government's requirements.

Megaforce makes complete hardcopy documents of its internal control system (including implementation measures, flow chart, and self-assessment guidelines for internal control). The auditing department, in accordance with the regulatory agency's requirement, makes annual auditing plan which is reported to the regulatory agency after being approved at the meeting of board of directors. Meanwhile, it implements the auditing tasks (including self-assessment), evaluates the Company's internal control system, makes auditing reports with annex of working sheets and related documents, and takes follow-up actions to make improvement for any deficiency or negligence. In addition, it makes monthly auditing report to each independent director at the end of following month, after it's approved by the board of directors.