コミュニケーション
Communications between the independent directors, supervisors, and accountants.
Descriptions of the communications between the independent directors, the internal auditors, and the independent auditors in 2023:
Summary of the communication between independent directors and the external auditor.
The Company’s independent directors had fair communication with the external auditor. The communication in 2023 was outlined as following:
表格向右滾動
| Date | Attendees | Meeting Highlights | Results |
|---|---|---|---|
| Mar 13,2023 | Chen-En Ko Johnsee Lee Rong-Chun Lin Liang-Gee Chen And CPA-Au,Yao-Chun | 1. External auditor’s Independence 2. External auditor’s responsibility of auditing. 3. Audit and review scope 4. Audit and review discovery 5. Important update on regulations 6. KPMG Audit Quality Indicators | Independent director’s opinion:None |
| May 10,2023 | Chen-En Ko Johnsee Lee Rong-Chun Lin Liang-Gee Chen And CPA-Au,Yao-Chun | 1. External auditor’s Independence 2. External auditor’s responsibility of auditing. 3. Type of auditing reviewing conclusion. 4. Audit and review scope 5. Audit and review discovery 6. Important update on regulations | Independent director’s opinion:None |
| August 10, 2023 | Chun Lin Liang-Gee Chen And CPA-Au,Yao-Chun | 1. External auditor’s Independence 2. External auditor’s responsibility of auditing. 3. Type of auditing reviewing conclusion. 4. Audit and review scope 5. Audit and review discovery 6. Important update on regulations | Independent director’s opinion:None |
| November 8, 2023 | Chun Lin Liang-Gee Chen And CPA-Au,Yao-Chun | 1. External auditor’s Independence 2. External auditor’s responsibility of auditing. 3. Type of auditing reviewing conclusion. 4. Audit and review scope 5. Audit and review discovery 6. Other matter of concerning 7. Plan of annual auditing 8. Important update on regulations | Independent director’s opinion:None |
Summary of the communication between independent directors and internal audit officer
The Company’s independent directors had fair communication about status and result of the audit affairs through email and meeting by month or quarter.
Summary of the communication between independent directors and internal audit officer.
The Company’s independent directors had fair communication about status and result of the audit affairs through email and meeting by month or quarter. The internal auditing would follow the resolution from Audit Committee about the audit subject and scope. The communication in 2023 was outlined as following:
| Date | Purpose | Method | Attendance | Meeting Highlights | Results |
|---|---|---|---|---|---|
| Jan 31, 2023 | Internal control audit and the status of corrections report | Audit Committee | Independent director Chen-En Ko Johnsee Lee Rong-Chun Lin Liang-Gee Chen Head of Internal Audit | Internal control assessment by external experts | The independent director requests the head of internal audit to present a report on information security, risk, and disaster drills at the next audit committee meeting |
| Jan 31, 2023 | 1.Review of audit reports 2. Monthly report of internal audit | Independent director Chen-En Ko Johnsee Lee Rong-Chun Lin Liang-Gee Chen Head of Internal Audit | 1.Review of audit reports 2.Progress of audit cases 3.Significant audit findings 4.Status of improvement tracking 5.Handling of reported cases | After the independent director expressed no objection to the contents of the internal audit report, Mr. Lin, the independent director, responded. | |
| Feb 2, 2023 | 1.Review of audit reports 2. Monthly report of internal audit | Independent director Chen-En Ko Johnsee Lee Rong-Chun Lin Liang-Gee Chen Head of Internal Audit | 1.Review of audit reports 2.Progress of audit cases 3.Significant audit findings 4.Status of improvement tracking 5.Handling of reported cases | After the independent director expressed no objection to the contents of the internal audit report, Mr. Lin, the independent director, responded | |
| Mar 13, 2023 | 1.Internal audit summary report 2.Internal Control System Statement 3. Revised of Internal Control System. | Audit Committee | Independent director Chen-En Ko Johnsee Lee Rong-Chun Lin Liang-Gee Chen Head of Internal Audit | 1.Review of audit reports 2.Progress of audit cases 3.Significant audit findings 4.Status of improvement tracking 5.Handling of reported cases 6. Progress of internal control system revision | The independent director requests relevant signature documents to be attached in the future to substantiate the effectiveness of the internal control statement. |
| Mar 31, 2023 | 1.Review of audit reports 2. Monthly report of internal audit | Independent director Chen-En Ko Johnsee Lee Rong-Chun Lin Liang-Gee Chen Head of Internal Audit | 1.Review of audit reports 2.Progress of audit cases 3.Significant audit findings 4.Status of improvement tracking 5.Handling of reported cases | After the independent director expressed no objection to the contents of the internal audit report, Mr. Lin, the independent director, signed and responded. | |
| Apr 28, 2023 | 1.Review of audit reports 2. Monthly report of internal audit | Independent director Chen-En Ko Johnsee Lee Rong-Chun Lin Liang-Gee Chen Head of Internal Audit | 1.Review of audit reports 2.Progress of audit cases 3.Significant audit findings 4.Status of improvement tracking 5.Handling of reported cases | After the independent director expressed no objection to the contents of the internal audit report, Mr. Lin, the independent director, signed and responded. | |
| May 10, 2023 | Internal audit summary report | Audit Committee | Independent director Chen-En Ko Johnsee Lee Rong-Chun Lin Liang-Gee Chen Head of Internal Audit | 1.Progress of audit cases 2.Significant audit findings 3.Status of improvement tracking 4.Handling of reported cases | The independent director provided guidance and suggestions regarding the subsequent project implementation and audit focus. |
| May 31, 2023 | 1.Review of audit reports 2. Monthly report of internal audit | Independent director Chen-En Ko Johnsee Lee Rong-Chun Lin Liang-Gee Chen Head of Internal Audit | 1.Review of audit reports 2.Progress of audit cases 3.Significant audit findings 4.Status of improvement tracking 5.Handling of reported cases | After the independent director expressed no objection to the contents of the internal audit report, Mr. Lin, the independent director, signed and responded. | |
| Jun 30, 2023 | 1.Review of audit reports 2. Monthly report of internal audit | Independent director Chen-En Ko Johnsee Lee Rong-Chun Lin Liang-Gee Chen Head of Internal Audit | 1.Review of audit reports 2.Progress of audit cases 3.Significant audit findings 4.Status of improvement tracking 5.Handling of reported cases | After the independent director expressed no objection to the contents of the internal audit report, Mr. Lin, the independent director, signed and responded. | |
| Jul 31, 2023 | 1.Review of audit reports 2. Monthly report of internal audit | Independent director Chen-En Ko Johnsee Lee Rong-Chun Lin Liang-Gee Chen Head of Internal Audit | 1.Review of audit reports 2.Progress of audit cases 3.Significant audit findings 4.Status of improvement tracking 5.Handling of reported cases | After the independent director expressed no objection to the contents of the internal audit report, Mr. Lin, the independent director, signed and responded. | |
| Aug 10, 2023 | Internal audit summary report | Audit Committee | Independent director Chen-En Ko Johnsee Lee Rong-Chun Lin Liang-Gee Chen Head of Internal Audit | 1.Progress of audit cases 2.Significant audit findings 3.Status of improvement tracking 4.Handling of reported cases | The independent director emphasizes that deficiencies, suggestions, and improvement measures should be classified according to risk levels, with a focus on preventing recurrence. |
| Aug 31, 2023 | 1.Review of audit reports 2.Monthly report of internal audit | Independent director Chen-En Ko Johnsee Lee Rong-Chun Lin Liang-Gee Chen Head of Internal Audit | 1.Review of audit reports 2.Progress of audit cases 3.Significant audit findings 4.Status of improvement tracking 5.Handling of reported cases | 1. After the independent director expressed no objection to the contents of the internal audit report, Mr. Lin, the independent director, signed and responded 2. The chairman of the audit committee stated that the monthly report of internal audit, following suggestions for improvement from independent directors, has been beneficial for internal controls |
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| Sep 28, 2023 | 1.Review of audit reports 2.Monthly report of internal audit | Independent director Chen-En Ko Johnsee Lee Rong-Chun Lin Liang-Gee Chen Head of Internal Audit | 1.Review of audit reports 2.Progress of audit cases 3.Significant audit findings 4.Status of improvement tracking 5.Handling of reported cases | After the independent director expressed no objection to the contents of the internal audit report, Mr. Lin, the independent director, signed and responded. | |
| Oct 31, 2023 | 1.Review of audit reports 2.Monthly report of internal audit | Independent director Chen-En Ko Johnsee Lee Rong-Chun Lin Liang-Gee Chen Head of Internal Audit | 1.Review of audit reports 2.Progress of audit cases 3.Significant audit findings 4.Status of improvement tracking 5.Handling of reported cases | After the independent director expressed no objection to the contents of the internal audit report, Mr. Lin, the independent director, signed and responded | |
| Nov 8, 2023 | Internal audit summary report | Audit Committee | Independent director Chen-En Ko Johnsee Lee Rong-Chun Lin Liang-Gee Chen Head of Internal Audit | 1.Progress of audit cases 2.Significant audit findings 3.Status of improvement tracking 4.Handling of reported cases | The independent director provides guidance and recommendations on the subsequent execution methods |
| Nov 30, 2023 | 1.Review of audit reports 2.Monthly report of internal audit | Independent director Chen-En Ko Johnsee Lee Rong-Chun Lin Liang-Gee Chen Head of Internal Audit | 1.Review of audit reports 2.Progress of audit cases 3.Significant audit findings 4.Status of improvement tracking 5.Handling of reported cases | After the independent director expressed no objection to the contents of the internal audit report, Mr. Lin, the independent director, signed and responded |
