With regard to the comparison between this system and the generalized audit software, Mr. Wu commented that this system is actually more practical. Mr. Chen, likewise, said, “This system is excellent. We did not find the auditing software suitable in accomplishing the audits. With the new system, auditing personnel can set up the selection of account books, business units, plants and auditing zones in software to audit the data in the system… Auditing personnel do not have to ask for data from information personnel given the inconsistent auditing time. They also do not need to worry about the suspension of auditing when someone from the information department is on leave. In addition, the software also provides for the shift of data in Excel format to another format with the same desired statistical function.”