Collaborations of independent directors, chief internal auditor, and accountants
一、The process of independent directors collaborate with chief internal auditor and accountants
1.The internal audit division of HELE shall report internal audit reports to independent directors regularly. Independent directors have the regular meeting with chief internal auditor at least quarterly, and reviews execution of HELE internal audit and operates standard situation; if there is critical defect happened, need to call the meeting immediately.
2.Independent directors shall have the meeting with accountants twice a year. Accountants report current financial statements or review result, and the communication of related raw requirement. According to critical adjustment entry or influence of raw modification to provide the consideration. If there is critical defect happened, need to call the meeting immediately.
二、The meeting summary of independent directors collaborate with chief internal auditor
The meetings between independent directors and the chief internal auditor have carried out successfully for the last two years, and have shown as followed:
| Date | Meeting | Point Communication | Suggestion and Execution |
| 111.03.08 | Board of Directors |
1.Result of audit report
2.Intermal Control System Statement
|
No objection. |
| 110.12.17 | Board of Directors |
1.Result of audit report
2.Internal audit plan in 2022
|
No objection. |
| 110.11.05 | Board of Directors | Result of audit report | No objection. |
| 110.08.02 | Board of Directors | Result of audit report | No objection. |
| 110.06.11 | Board of Directors | Result of audit report | No objection. |
| 110.05.07 | Board of Directors | Result of audit report | No objection. |
| 110.03.17 | Board of Directors |
1.Result of audit report 2.Internal Control System Statement |
No objection. |
| 109.12.21 | Board of Directors |
1.Result of audit report 2.Internal audit plan in 2021 |
No objection. |
| 109.11.05 | Board of Directors | Result of audit report | No objection. |
| 109.08.03 | Board of Directors | Result of audit report | No objection. |
| 109.06.11 | Board of Directors | Result of audit report | No objection. |
| 109.05.04 | Board of Directors |
1. Result of audit report
2. Internal control, internal audit system revised
|
No objection. |
| 109.03.23 | Board of Directors |
1. Result of audit report
2. Result of internal control self-assessment (include subsidiary) in 2018
|
No objection. |
三、The situation of independent directors communicate with accountants is like below in this 2 years：
| Date | Meeting | Point Communication | Suggestion and Execution |
| 110.08.02 | Symposium |
1. Discussion point audit items
2. Impact of the Novel Coronavirus
|
No objection. |
| 110.03.17 | Symposium | Discussing point audit items. | No objection. |
| 109.08.03 | Symposium |
1. Promoting capability of financial statements
2. Rule of abnormal financial intermediation
3. Predicting taxes of law
|
No objection. |
| 109.03.23 | Symposium |
1. Promoting capability of financial statements.
2. ndustrial creativity - Reducing the cost by importing intelligent machine and 5G system.
|
No objection. |