一、Communication between the independent directors the internal audit director and the accountant
1.Internal audit sents report to independent directors regularly. Independent directors and internal audit communicate by e-mail, meeting at least twice a year. They communicate internal audit business, impiementation status, tracking improvement status, and internal control operation status through Audit Committee or individual symposiums.
2.The Company's accountants communicate with the independent directors through the audit committee or separate symposia at least twice a year on the audit or review results of the current financial statements and other relevant laws and regulations by means of meetings, symposia, etc.
3.The independent directors of the company have direct contact channels with the internal audit supervisor and certified accountants, and the communication is good.
二、The company's independent directors communicate well with the internal audit supervisor. The communication matters in the past two years are as follows
| Date | Communication with independent directors | Communication object | Communication focus | Implementation of suggestions and corrections |
|---|---|---|---|---|
| 113.03.08 | Audit Committee |
Independent Director Internal Audit Manager |
1.Audit operations summary report 2.Submission of internal control statement |
No comment |
| 112.12.11 | Audit Committee |
Independent Director Internal Audit Manager |
1.Audit operations summary report 2.112 Annual Audit Plan |
No comment |
| 112.11.02 | Audit Committee |
Independent Director Internal Audit Manager |
1.Audit operations summary report | No comment |
| 112.08.04 | Audit Committee |
Independent Director Internal Audit Manager |
1.Audit operations summary report 2.Discuss the revised internal control system 3.Discuss internal audit repair orders |
No comment |
| 112.06.16 | Audit Committee |
Independent Director Internal Audit Manager |
1.Audit operations summary report | No comment |
| 112.05.08 | Audit Committee |
Independent Director Internal Audit Manager |
1.Audit operations summary report | No comment |
| 112.03.08 | Audit Committee |
Independent Director Internal Audit Manager |
1.Audit operations summary report 2.Submission of internal control statement |
No comment |
| 111.12.12 | Audit Committee |
Independent Director Internal Audit Manager |
1.Audit operations summary report 2.112 Annual Audit Plan |
No comment |
| 111.11.04 |
Audit committee pre-meeting symposium (separate communication) |
Independent Director Internal Audit Manager |
1.Audit operations summary report | No comment |
| 111.08.05 |
Audit committee pre-meeting symposium (separate communication) |
Independent Director Internal Audit Manager |
1.Audit operations summary report | No comment |
| 111.06.17 | Audit Committee |
Independent Director Internal Audit Manager |
1.Audit operations summary report | No comment |
| 111.05.06 | Audit Committee |
Independent Director Internal Audit Manager |
1.Audit operations summary report | No comment |
| 111.03.08 |
Audit committee pre-meeting symposium (separate communication) |
Independent Director Internal Audit Manager |
1.Audit operation summary report 2.Submission of internal control statement |
No comment |
| 110.12.17 | Audit Committee |
Independent Director Internal Audit Manager |
1.Audit operation execution report
2.Discuss the internal audit plan for FY111
|
No comment |
| 110.11.05 |
Audit committee
pre-meeting symposium
(separate communication) |
Independent Director Internal Audit Manager |
1.Audit operations summary report | No comment |
| 110.08.02 |
Audit committee
pre-meeting symposium
(separate communication) |
Independent Director Internal Audit Manager |
1.Audit operations summary report | No comment |
| 110.06.11 | Audit Committee |
Independent Director Internal Audit Manager |
1.Audit operations summary report | No comment |
| 110.05.07 |
Audit committee
pre-meeting symposium
(separate communication) |
Independent Director Internal Audit Manager |
1.Audit operations summary report | No comment |
| 110.03.17 | Audit Committee |
Independent Director Internal Audit Manager |
1.Audit operation summary report
2. Submission of internal control statement
|
No comment |
三、The following is a summary of the major communications between the independent directors and the accountants of the Company in the past two years, as shown in the table below
| Date | Communication with independent directors | Communication object | Communication focus | Implementation of suggestions and corrections |
|---|---|---|---|---|
| 113.03.08 | Conference |
Independent Directors Accountant Head of Internal Audit |
1. Purpose and Structure of Audit Quality Indicators (AQIs) 2. Audit Quality Indicator Information for Year 111 |
No comment |
| 112.08.04 | Conference |
Independent Directors Accountant Head of Internal Audit |
1. Update and response to company and securities regulatory commission regulations. 2. Update of accounting and auditing regulations. 3. Update and response to Taiwan's tax laws and regulations. 4. Recent developments in ESG. |
No comment |
| 112.03.08 | Conference |
Independent Directors Accountant Head of Internal Audit |
1. Critical check matters 2. Impacts of the epidemic 3. Revision of important accounting standards,rulings, securities and exchange regulations and tax regulations. |
No comment |
| 111.08.05 | Conference |
Independent Directors
Accountant
Head of Internal Audit
|
Update of relevant laws and regulations of the Company | No comment |
| 111.03.08 | Conference |
Independent Directors
Accountant
Head of Internal Audit
|
110 Key Issues of Annual Financial Report | No comment |
| 110.08.02 | Conference |
Independent Directors
Accountant
Head of Internal Audit
|
1. Key checks
2. Impact of the novel coronavirus outbreak
|
No comment |
| 110.03.17 |
Seminar
(Individual
communication)
|
Independent Directors
Accountant
Head of Internal Audit
|
Key Checks | No comment |