Communications between independent directors and chief internal auditors/ CPAs

I. Communication policy

  1. Independent directors and CPAs hold regular meetings at least once a year. In the absence of general directors and management, The CPA answered and explained the questions raised by Independent directors..
  2. The Company executes the monthly audit plan. Tracking and project audit reports shall be delivered to all independent directors for review before the end of the next month after the completion of the audit project. If an independent director has any questions about the content of the report, he/she can directly contact the chief auditor for communication and clarification.
  3. Chief Internal Auditor shall report to the independent directors in the quarterly meeting of Audit Committee on the performance of the audit activities.
  4. Internal auditors shall meet with the independent directors at least twice a year on the implementation of the Company’s internal audit.

II. Summary of communications

  • Summary of communications between independent directors and CPAs:
Date Content of the proposal Results
March 13, 2024
  1. The CPA explained and communicated the key audit matters and audit results of the 2023 Financial Report.
  2. The introduction of amendment of Securities and Tax Law.
  3. The CPA answered and explained the questions raised by Independent directors.
 No objection
August 13, 2024
  1. The CPA explained and communicated the key audit matters and audit results of the 2024Q2 Financial Report.
  2. The introduction of amendment of Securities and Tax Law.
  3. The CPA answered and explained the questions raised by Independent directors.
 No objection
January 16, 2025
  1. The CPA explained the audit scope,key audit matters, significant risks and audit plan of the 2024 Financial Report.
  2. The CPA answered and explained the questions raised by Independent directors.
 No objection
  • Summary of the communications between independent directors and chief internal auditors:
Date Matters of communication Results of communication
August 21, 2023
(Meeting with Independent Directors)
  1. Introduction of the Group’s audit organization and operation.
  2. Current audit rules and review procedures.
  3. Current priorities of work.
  4. Independent directors will receive messages (e-mails) from the Auditing Office.
  5. Recommendations of the independent directors
 The internal audit is conducted in accordance with the recommendations of the independent directors.
February 19, 2024
(Meeting with Independent Directors)
  1. Response to the group’s expansion of the audit organization and discussion on operations.
  2. Summarize the personnel punishment records of the company and important subsidiaries in 2023.
  3. Is there any additional explanation required for the monthly audit report?
  4. Recommendations of the independent directors.
 The internal audit is conducted in accordance with the recommendations of the independent directors.
August 26, 2024
(Meeting with Independent Directors)

  1. Human Resource chabges in Audit Room and work priorities in the second half of the year.

  2. Sampling principle reports.

  3. Compare the organization of IA unit with peer companies.

  4. Recommendations of the independent directors.

 The internal audit is conducted in accordance with the recommendations of the independent directors.
February 20, 2025
(Meeting with Independent Directors)

  1. Human Resource changes in Audit Room and work priorities in this year.

  2. Is there any additional explanation required for the monthly audit report.

  3. Independent Directors inquire about the evaluation and audit work planning of new businesses and subsidiaries.

  4. Independent Directors inquire the link between examination finding and personal performance.

 The internal audit is conducted in accordance with the recommendations of the independent directors.
    Return to the list
    :::

    7F., No.68, Songjiang Rd., Zhongshan Dist., Taipei City 104, Taiwan (R.O.C.)+886-2-2521-9898+886-2-2571-6667
    Design by UGear