As the global political and economic landscape shifts, industrial technologies rapidly evolve, regulatory requirements become increasingly stringent, and sustainability issues continue to intensify, the risks facing business operations have become more diverse and interconnected. iST believes that robust risk management and internal control mechanisms are not only the foundation for maintaining stable operations and implementing corporate governance, but also a key capability for enhancing organizational resilience and supporting sustainable corporate development.

To effectively respond to challenges arising from changes in the internal and external environment, iST has established a risk governance framework with the Board of Directors as the highest governance body. Through systematic mechanisms for risk identification, analysis, assessment, response, and monitoring, the Company continuously manages material risks that may impact the achievement of its operational goals. At the same time, we have integrated internal control systems with internal audit mechanisms to strengthen the management and supervision of operational processes, ensuring operational efficiency, the reliability of financial reporting, and legal compliance.

In addition to focusing on current operational risk management, iST continues to monitor emerging risks and external trends. Through cross-departmental collaboration, rolling reviews, and continuous improvement mechanisms, the Company enhances its overall risk response capabilities and management effectiveness. By integrating risk management and internal control, iST is committed to establishing a more forward-looking, systematic, and resilient governance foundation to support the Company's long-term steady growth and meet the expectations of stakeholders.