According to Article 11 of the Regulations Governing Establishment of Internal Control Systems by Public Companies(the "Act") promulgated by Financial Supervisory Commission (FSC), CGPC's established an internal audit division under the Board of Directors, and appointed qualified full-time internal auditors.

According to the regulation and the result of risk assessment, Internal Audit prepares an annual audit plan, which needs to be approved by the Board Audit Committee and the Board of Directors. Special audits or reviews are conducted as needed.

Internal Audit submits the audit reports for review by independent directors of the Board Audit Committee by the end of the month next following the completion of the audit items; and attends the Board Audit Committee and the Board of Directors to report the situation of internal control in the corporation.

In the end of each year, Internal Audit reviews the self-assessment reports prepared by all departments and subsidiaries; and evaluates the overall efficacy of all internal control systems and prepares Internal Control System Statements for the Board Audit Committee and the Board of Directors.

According to the regulations of FSC, Internal Audit submits recordation within the required time through the internet-based information system.