IR情報

企業管理

*内部監査

Internal 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:
 
DateAttendeesCommunication MattersCommunicate 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 reportAll 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