1. Regularity:
- The company’s internal audit manager submits the completed audit report to each independent director via email every month. If the independent directors have any questions or instructions, they shall inquire or inform the audit manager via email or telephone.
- The company’s internal audit chief attends the audit committee quarterly to present an audit report, which includes the audit status of the company and its subsidiaries, audit findings and improvements made to any irregularities.
- The certified public accountant reports to the audit committee members on the results of the audit or review of the quarterly financial statements, as well as other communication matters required by relevant laws and regulations, the types of reports issued by the accountant, key audit matters, financial statement analysis, and other audit findings.
2. Irregularity:
- We routinely communicate via telephone, email, or meetings to discuss how to enhance the company's audit value and improve operational efficiency and effectiveness. If any significant violations are discovered, we will notify the independent directors in accordance with the law. Our internal audit manager maintains diverse and efficient communication channels with the independent directors.
- In the event of significant or special matters or relevant legal requirements, the certified public accountant shall also report to the members of the audit committee immediately.
Communication between independent directors and audit chief
| Date |
Communication methods
|
Key points of communication |
Execution result
|
2025/03/11
|
Audit Committee
|
1. 2024 Internal Control System Statement
2. Revise the company's "Electronic Computer Cycle" |
1. The proposal was approved and submitted to the board of directors for review.
2. The proposal was approved and submitted to the board of directors for review. |
2025/08/27
|
Separate meeting with independent directors
|
1. Inquire about the setting of the internal audit sampling ratio.
|
1. Setting the sampling ratio for internal audit reports
|
2025/11/11
|
Audit Committee
|
1. Report on the implementation status of the audit plan for the third quarter of 2025.
2. Report on the preparation status of the 2026 audit plan. |
1. The proposal was approved and submitted to the board of directors for review.
2. The proposal was approved and submitted to the board of directors for review. |
| Date |
Communication methods
|
Key points of communication |
Execution result
|
2024/03/12
|
Audit Committee
|
1. 2023 Internal Control System Statement
|
1. The proposal was approved and submitted to the board of directors for review.
|
2024/08/07
|
Audit Committee
|
1. Add a new "Electronic Computer Cycle" feature for our company.
|
1. The proposal was approved and submitted to the board of directors for review.
|
2024/11/08
|
Audit Committee
|
1. Proposal for the Company's Internal Audit Plan for 2025
|
1. The proposal was approved and submitted to the board of directors for review.
|
2024/12/23
|
Audit Committee
|
1. Revise the company's "Procurement and Payment Cycle" and "Sustainability Information Management Regulations".
2. Proposal for the Company's Internal Audit Plan for 2025 |
1. The proposal was approved and submitted to the board of directors for review.
|
| Date |
Communication methods
|
Key points of communication |
Execution result
|
2023/03/10
|
Audit Committee
|
1. Report on the execution of audit work for the fourth quarter of 2022.
2.2.2022 "Statement of Internal Control System" case. |
1. Agreed to contact
2. The proposal was approved after deliberation. |
2023/04/28
|
Audit Committee
|
1. Report on the execution of audit business in the first quarter of 2023.
|
1. Agreed to contact
|
2023/08/02
|
Audit Committee |
1. Report on the execution of audit operations for the second quarter of 2023.
|
1. Agreed to contact
|
2023/11/08
|
Audit Committee
|
1. Report on the execution of audit business in the third quarter of 2023.
2. Explain the 2024 audit plan formulated based on the risk assessment results. |
1. Agreed to contact
2. The proposal was approved after deliberation.
|
| Date |
Communication methods
|
Key points of communication |
Execution result
|
2022/08/16
|
Audit Committee
|
1. Report on the execution of audit business in the first half of 2022. |
1. Agreed to contact |
2022/10/11
|
Audit Committee |
1. Report on the execution of audit business in the third quarter of 2022.
2. From July 1, 2021 to June 30, 2022, "Internal Control System Statement" |
1. Agreed to contact
2. The proposal was approved after deliberation. |
| 2022/12/14 |
Audit Committee |
1. Explain the audit plan for 2023 formulated based on the risk assessment results. |
1. The proposal was approved after deliberation. |
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Communication between independent directors and accountants
| Date |
Meeting methods
|
Key points of communication
|
Execution result
|
2025-03-11
|
With independent directors A separate meeting
|
1. The accountant explains the verification process related to the 2024 financial report and discusses the financial condition and operating results.
|
1. After discussion regarding the relevant circumstances of the verification, the proposal was approved as is.
|
2025-08-12
|
With independent directors A separate meeting
|
1. The accountant explains the audit findings related to the second quarter 2025 financial report and discusses the financial condition and operating results.
|
1. After discussion regarding the relevant circumstances of the verification, the proposal was approved as is.
|
2025-11-11
|
With independent directors A separate meeting
|
1. The accountant explains the reasons for selecting the key audit items for the company.
|
1. Agreed to contact
|
| Date |
Meeting methods
|
Key points of communication
|
Execution result
|
2024-03-12
|
With independent directors A separate meeting
|
1. After discussion regarding the relevant circumstances of the verification, the proposal was approved as is.
|
1. After discussion regarding the relevant circumstances of the verification, the proposal was approved as is.
|
2024-08-07
|
With independent directors A separate meeting
|
1. The accountant explains the audit findings related to the second quarter 2024 financial report and discusses the financial condition and operating results.
|
1. After discussion regarding the relevant circumstances of the verification, the proposal was approved as is.
|
| Date |
Meeting methods
|
Key points of communication
|
Execution result
|
2023-03-10
|
With independent directors A separate meeting
|
1. The accountant explains the verification process related to the 2022 financial report and discusses the financial condition and operating results.
2. Discuss key audit items scheduled for the annual audit with the accountant.
3. The accountant explains significant changes in laws and regulations. |
1. After discussion regarding the relevant circumstances of the verification, the proposal was approved as is.
2. Agreed to contact
3. Agreed to negotiate |
2023-08-02
|
With independent directors A separate meeting
|
1. The accountant explains the audit findings related to the second quarter 2023 financial report and discusses the financial condition and operating results.
|
1. After discussion regarding the relevant circumstances of the verification, the proposal was approved as is.
|
| Date |
Meeting methods
|
Key points of communication
|
Execution result
|
2022-10-11
|
With independent directors A separate meeting
|
1. The accountant will communicate and coordinate with the other party regarding the audit work.
2. The accountant explains the reasons for selecting Key Audit Items (KAM), the judgment criteria for including them, and the conclusions. |
1. Agreed to contact
2. Agreed to contact |
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