Internal Audit
Internal AuditInternal Audit Organization and Operations：
The company's internal audit unit is affiliated to the board of directors. According to the company's scale, business situation, management needs and other relevant laws and regulations, and the company allocates two qualified and appropriate numbers of full-time internal auditors.
The internal audit unit formulates an annual audit plan based on the risk assessment results and implements it. The scope covers the company and its subsidiaries, based on which the company's evaluations of internal control system, working papers and relevant information are attached to prepare an audit report, which is submitted to each independent director, and the implementation status is reported to the board of directors.
The internal audit unit regularly reviews the self-assessment report on the internal control system of the company and its subsidiaries every year. Moreover, the improvement of internal control deficiencies and abnormal matters discovered during the audit, so as to serve as the main basis for the board of directors and the general manager to evaluate the effectiveness of the overall internal control system and issue a statement on the internal control system.
Communication Situation between Independent Directors, Internal Auditing Officer, and CPAs：
The company convenes at least six audit committee and two communication meetings between independent directors, internal auditing officer and CPAs each year.
In 2023, the audit committee convened seven meetings, and convened two communication meetings between independent directors, internal auditing officer and CPAs. The meetings of dates, attendees, communication matters and the results are as follows:
The company's internal audit unit is affiliated to the board of directors. According to the company's scale, business situation, management needs and other relevant laws and regulations, and the company allocates two qualified and appropriate numbers of full-time internal auditors.
The internal audit unit formulates an annual audit plan based on the risk assessment results and implements it. The scope covers the company and its subsidiaries, based on which the company's evaluations of internal control system, working papers and relevant information are attached to prepare an audit report, which is submitted to each independent director, and the implementation status is reported to the board of directors.
The internal audit unit regularly reviews the self-assessment report on the internal control system of the company and its subsidiaries every year. Moreover, the improvement of internal control deficiencies and abnormal matters discovered during the audit, so as to serve as the main basis for the board of directors and the general manager to evaluate the effectiveness of the overall internal control system and issue a statement on the internal control system.
Communication Situation between Independent Directors, Internal Auditing Officer, and CPAs：
The company convenes at least six audit committee and two communication meetings between independent directors, internal auditing officer and CPAs each year.
In 2023, the audit committee convened seven meetings, and convened two communication meetings between independent directors, internal auditing officer and CPAs. The meetings of dates, attendees, communication matters and the results are as follows:
| Date | Attendees | Communication Matters | Communicate Results |
| 2023.01.13 Audit Committee | Independent Director Lewis Lee Independent Director Chih-Poung Liou Independent Director Jih-Ching Chiu Manager Yi-Yun Liu CFO Sui-Chuan Lin | 1. Routine audit business execution report. 2. Track internal control design and implementation matters on the progress of self-prepared financial reports. | All attendees have no opinion at this meeting |
| 2023.03.15 Audit Committee | Independent Director Lewis Lee Independent Director Chih-Poung Liou Independent Director Jih-Ching Chiu CPA Chiu-Yen Wu Senior Manager Hazel Y. Lin Manager Yi-Yun Liu CFO Sui-Chuan Lin | 1. Routine audit business execution report. 2. 2022 annual review of the effectiveness of the internal control system and discussion of the internal control statement. | All attendees have no opinion at this meeting |
2023.03.15 Communication Meeting | Independent Director Lewis Lee Independent Director Chih-Poung Liou Independent Director Jih-Ching Chiu CPA Chiu-Yen Wu Senior Manager Hazel Y. Lin Manager Yi-Yun Liu CFO Sui-Chuan Lin | 1. Audit methods, scope and reporting types of 2022 annual financial report. 2. CPAs’ Independence. 3. Key audit matters. 4. Corrected and uncorrected material misstatements. 5. Significant undetermined matters that cast doubt on continued operations. 6. Matters that are inconsistent with management's opinions. 7. Others. | All attendees have no opinion at this meeting |
| 2023.05.10 Audit Committee | Independent Director Lewis Lee Independent Director Chih-Poung Liou Independent Director Jih-Ching Chiu CPA Chiu-Yen Wu Manager Yi-Yun Liu CFO Sui-Chuan Lin | 1. Routine audit business execution report 2. Track internal control design and implementation matters on the progress of self-prepared financial reports. | All attendees have no opinion at this meeting |
| 2023.06.27 Audit Committee | Independent Director Lewis Lee Independent Director Chih-Poung Liou Independent Director Jih-Ching Chiu Independent Director Keng-Shin Lin Manager Yi-Yun Liu CFO Sui-Chuan Lin | 1. Routine audit business execution report | All attendees have no opinion at this meeting |
| 2023.08.09 Audit Committee | Independent Director Lewis Lee Independent Director Chih-Poung Liou Independent Director Jih-Ching Chiu Independent Director Keng-Shin Lin Manager Yi-Yun Liu CFO Sui-Chuan Lin | 1. Routine audit business execution report 2. Track internal control design and implementation matters on the progress of self-prepared financial reports. 3. The Amendment of the Self-Assessment Operational Procedures. | All attendees have no opinion at this meeting |
| 2023.11.07 Audit Committee | Independent Director Lewis Lee Independent Director Chih-Poung Liou Independent Director Jih-Ching Chiu Independent Director Keng-Shin Lin Manager Yi-Yun Liu CFO Sui-Chuan Lin | 1. Routine audit business execution report 2. Track internal control design and implementation matters on the progress of self-prepared financial reports. 3. The Amendment of the Internal Audit Implementation Rules. | All attendees have no opinion at this meeting |
| 2023.11.07 Communication Meeting | Independent Director Lewis Lee Independent Director Chih-Poung Liou Independent Director Jih-Ching Chiu Independent Director Keng-Shin Lin Manager Yi-Yun Liu CFO Sui-Chuan Lin | 1. The responsibilities of the governance body. 2. Quality Management System of Deloitte & Touche. 3. The scope and methods of audit. 4. Material accounting policies, material accounting estimate and material events or transactions. 5. Significant risks and key audit matters. 6. International Financial Reporting Standards Sustainability Disclosure Standards. | All attendees have no opinion at this meeting |
| 2023.12.11 Audit Committee | Independent Director Lewis Lee Independent Director Chih-Poung Liou Independent Director Jih-Ching Chiu Independent Director Keng-Shin Lin Manager Yi-Yun Liu CFO Sui-Chuan Lin | 1. Routine audit business execution report. 2. Formulate 2024 annual audit plan based on risk assessment results. | All attendees have no opinion at this meeting |