The Internal Auditor Office, which belongs to the Board of Directors, is an independent unit at CSAC. In addition to reporting at the meetings of the Board of Directors, the Internal Auditor will propose the annual audit plan for the following year to the Board of Directors in December every year.

The Internal Auditor is responsible for internal control and audits, including all of the operation of CSAC and its subsidiary. According to the Regulations Governing Establishment of Internal Control Systems by Public Corporations promulgated by the Financial Supervisory Commission, Executive Yuan, the operational cycles and their relevant issues are audited. The audit reports of the year are compiled; items for improvement implemented by each unit are checked by the Internal Auditor. Each audit, when completed, is sent to the Supervisors and Directors for examination and perusal. The Internal Auditor offers the management another channel to understand existing or potential problems.