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 2021:
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 2022 was outlined as following:
表格向右滾動
| Date | Attendees | Meeting Highlights | Results |
|---|---|---|---|
| Mar 13,2022 | Chen-En Ko Johnsee Lee Rong-Chun Lin Liang-Gee Chen CPA-Au,Yao-Chun | 1. External auditor’s Independence 2. External auditor’s responsibility of auditing. 3. Audit and review scope 4. Matters which authority concern 5. Other important notice 6. Major influence of accounting principle No. 75 7. Important update on accounting standards or explaination and securities and tax regulations. | Independent director’s opinion:None |
| May 12, 2022 | Chen-En Ko Johnsee Lee Rong-Chun Lin Liang-Gee Chen 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 11, 2022 | Chen-En Ko Johnsee Lee Rong-Chun Lin Liang-Gee Chen 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 11, 2022 | Chen-En Ko Johnsee Lee Rong-Chun Lin Liang-Gee Chen 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. Plan of annual auditing 7. 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. The internal auditing would follow the resolution from Audit Committee about the audit subject and scope. The communication in 2022 was outlined as following:
| Date | Purpose | Method | Attendance | Meeting Highlights | Results |
|---|---|---|---|---|---|
| Jan 27, 2022 | Review of audit reports | Head of internal audit Independent director Chen-En Ko Johnsee Lee Rong-Chun Lin Liang-Gee Chen | Review of audit reports | After the independent director expressed no objection to the contents of the internal audit report, Mr. Lin, the independent director, responded. | |
| Feb 14, 2022 | Internal audit summary report | Audit Committee | Independent director Chen-En Ko Johnsee Lee Rong-Chun Lin Liang-Gee Chen | Resignation of Head of Internal Audit | The independent director provided guidance and suggestions regarding the change of the audit supervisor and the recruitment process. |
| Feb 24, 2022 | Review of audit reports | Independent director Chen-En Ko Johnsee Lee Rong-Chun Lin Liang-Gee Chen Deputy Head of Internal Audit | Review of audit reports | After the independent director expressed no objection to the contents of the internal audit report, Mr. Lin, the independent director, responded. | |
| Mar 23, 2022 | Internal audit summary report | Audit Committee | Independent director Chen-En Ko Johnsee Lee Rong-Chun Lin Liang-Gee Chen Deputy Head of Internal Audit | Human resources situation of the Head of Internal Audit | The independent director provided guidance and suggestions regarding talent recruitment. |
| Mar 29, 2022 | Review of audit reports | "Independent director Chen-En Ko Johnsee Lee Rong-Chun Lin Liang-Gee Chen Deputy Head of Internal Audit" | Review of audit reports | After the independent director expressed no objection to the contents of the internal audit report, Mr. Lin, the independent director, signed and responded. | |
| Apr 23, 2022 | Review of audit reports | Independent director Chen-En Ko Johnsee Lee Rong-Chun Lin Liang-Gee Chen Deputy Head of Internal Audit" | Review of audit reports | After the independent director expressed no objection to the contents of the internal audit report, Mr. Lin, the independent director, signed and responded | |
| May 12, 2022 | Internal audit summary report | Audit Committee | Independent director Chen-En Ko Johnsee Lee Rong-Chun Lin Liang-Gee Chen Deputy Head of Internal Audit | 1.Internal control audit report. 2.Candidate for Head of Internal Audit. | The independent director provided guidance and suggestions regarding the project implementation approach and talent recruitment. |
| May 31, 2022 | Review of audit reports | Independent director Chen-En Ko Johnsee Lee Rong-Chun Lin Liang-Gee Chen Deputy Head of Internal Audit | Review of audit reports | After the independent director expressed no objection to the contents of the internal audit report, Mr. Lin, the independent director, signed and responded. | |
| June 30, 2022 | Review of audit reports | Independent director Chen-En Ko Johnsee Lee Rong-Chun Lin Liang-Gee Chen Deputy Head of Internal Audit | Review of audit reports | After the independent director expressed no objection to the contents of the internal audit report, Mr. Lin, the independent director, signed and responded. | |
| July 7, 2022 | Revised detailed implementation rules for internal audit. | Audit Committee | Independent director Chen-En Ko Johnsee Lee Rong-Chun Lin Liang-Gee Chen Deputy Head of Internal Audit | Amend certain articles to meet actual operational needs. | After discussion with the independent director, the motion was approved. |
| July 8, 2022 | Internal control audit report | Independent director Chen-En Ko Johnsee Lee Rong-Chun Lin Liang-Gee Chen Deputy Head of Internal Audit | Procedure for handling project delays | The independent director provided guidance and suggestions regarding the subsequent project implementation approach | |
| July 29, 2022 | Review of audit reports | Independent director Chen-En Ko Johnsee Lee Rong-Chun Lin Liang-Gee Chen Deputy Head of Internal Audit | Review of audit reports | After the independent director expressed no objection to the contents of the internal audit report, Mr. Lin, the independent director, signed and responded. | |
| Aug 11, 2022 | Internal audit summary report | Audit Committee | Independent director Chen-En Ko Johnsee Lee Rong-Chun Lin Liang-Gee Chen Deputy Head of Internal Audit | 1.Internal control audit report. 2.Explanation of the transformation of internal audit department. | The independent director provided guidance and suggestions regarding the subsequent project implementation and audit focus. |
| Aug 12, 2022 | Audit issues related to subsidiaries and parent company | Independent director Chen-En Ko Johnsee Lee Rong-Chun Lin Liang-Gee Chen Deputy Head of Internal Audit | Discussion of audit issues raised by the accountant regarding the subsidiary company | The independent director provided guidance and suggestions regarding the audit model for the parent and subsidiary companies | |
| Aug 25, 2022 | Internal audit summary report | Audit Committee | Independent director Chen-En Ko Johnsee Lee Rong-Chun Lin Liang-Gee Chen Deputy Head of Internal Audit | Types of subsidiary transactions and internal audit standards | The independent director provides guidance and recommendations on the audit mode for parent and subsidiary companies |
| Aug 31, 2022 | 1.Review of audit reports 2.Monthly report of internal audit | Independent director Chen-En Ko Johnsee Lee Rong-Chun Lin Liang-Gee Chen Deputy 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 | |
| Sep 8, 2022 | Internal audit summary report | Audit Committee | Independent director Chen-En Ko Johnsee Lee Rong-Chun Lin Liang-Gee Chen Deputy Head of Internal Audit | Significant audit findings and reporting and handling of cases | The independent director provides guidance and recommendations on the subsequent improvement methods and focus areas |
| Sep 30, 2022 | 1.Review of audit reports 2.Monthly report of internal audit | Independent director Chen-En Ko Johnsee Lee Rong-Chun Lin Liang-Gee Chen Deputy 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, 2022 | 1.Review of audit reports 2.Monthly report of internal audit | Independent director Chen-En Ko Johnsee Lee Rong-Chun Lin Liang-Gee Chen Deputy 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 11, 2022 | Internal audit summary report | Audit Committee | Independent director Chen-En Ko Johnsee Lee Rong-Chun Lin Liang-Gee Chen Deputy Head of Internal Audit | Status of the annual audit plan | The independent director provides guidance and recommendations on the subsequent execution methods |
| Nov 30, 2022 | 1.Review of audit reports 2.Monthly report of internal audit | Independent director Chen-En Ko Johnsee Lee Rong-Chun Lin Liang-Gee Chen Deputy 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 | |
| Dec 21, 2022 | Internal audit summary report | Audit Committee | Independent director Chen-En Ko Johnsee Lee Rong-Chun Lin Liang-Gee Chen Deputy Head of Internal Audit | 2022 Internal audit report 2023 annual audit plan | The independent director provides guidance and recommendations on the key focus areas for subsequent execution |
| Dec 30, 2022 | 1.Review of audit reports 2.Monthly report of internal audit | Independent director Chen-En Ko Johnsee Lee Rong-Chun Lin Liang-Gee Chen Deputy 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 |
