The Communication Result Between Independent Directors,Internal Auditors and CPAs
STATE OF COMMUNICATION BETWEEN INDEPENDENT DIRECTORS, INTERNAL AUDIT SUPERVISOR AND THE CPAS:
(1) Method of communication between independent directors, internal audit supervisor and the CPAs:
i. Independent directors and internal audit supervisors regularly hold an Audit Committee meeting, and the internal audit supervisor reports to independent directors in terms of the Company’s execution of internal audits as well as the state of the internal control operation. The internal audit supervisor also communicates to members of the Committee regarding its audit result as well as the execution of follow-up. If there is a significant irregularity, a meeting may be convened at any time.
ii. Independent directors and CPAs regularly hold an Audit Committee meeting, and the CPAs report to independent directors in terms of the Company’s finance condition, the finance and overall operation of offshore subsidiaries, and internal control state. The CPAs engage comprehensive communication regarding whether material adjustment or amendment of laws and regulations have any impact on the Company’s accounts. If there is a significant irregularity, a meeting may be convened at any time.
(2) 2022 Summary of communication between independent directors, and the internal audit supervisor:
How do the Company’s independent directors think of the execution effectiveness of audits: Smooth communication; the summary of communication matters are as follows:
| 日期 | 溝通重點 | 溝通情形及結果 | 公司對獨立董事意見之處理執行結果 |
|---|---|---|---|
| 111/03/22 | 110/11-111/02內部稽核項目執行進度、稽核缺失追蹤情形報告及110年度內部控制制度聲明書。 | 審計委員會全體出席委員討論或決議通過。 | 本次會議無意見。 |
| 111/05/11 | 111/03-111/04內部稽核項目執行進度及稽核缺失追蹤情形報告。 | 本次會議無意見。 | |
| 111/08/09 | 111/04-111/07內部稽核項目執行進度及稽核缺失追蹤情形報告。 | 本次會議無意見。 | |
| 111/11/09 | 111/07-111/09內部稽核項目執行進度及稽核缺失追蹤情形報告。 | 本次會議無意見。 | |
| 111/12/21 | 111/10-111/11內部稽核項目執行進度、稽核缺失追蹤情形報告及112年稽核計劃。 | 本次會議無意見。 |
(3) 2022 Summary of communication between independent directors, and the CPAs:
The communication between the Company’s independent directors and the CPAs: Smooth communication; the summary of communication matters are as follows:
| 日期 | 溝通重點 | 溝通情形及結果 | 公司對獨立董事意見之處理執行結果 |
|---|---|---|---|
| 111/03/22 | 會計師就111年度查核財務報告說明。 | 審計委員會全體出席委員決議通過。 | 本次會議無意見。 |
| 111/05/11 | 會計師就111年度第一季查核財務報告說明。 | 本次會議無意見。 | |
| 111/08/09 | 會計師就111年度第二季查核財務報告說明。 | 本次會議無意見。 | |
| 111/11/09 | 會計師就111年度第三季查核財務報告說明。 | 本次會議無意見。 |
