組織
Organization
執行情況
Implementation

組織
Organization

稽核室直屬於董事會，執行獨立之稽核職責。

The audit office reports directly to the board of directors and carries out independent audit responsibilities.

執行情況
Implementation

一、本公司內部稽核主管之任免，經審計委員會同意，並提董事會決議。

二、內部稽核人員應秉持超然獨立之精神，以客觀公正之立場，確實執行其職務，並盡專業上應有之注意，除定期向各獨立董事報告稽核業務外，稽核主管並應列席董事會報告。

三、內部稽核單位擬訂年度稽核計劃，包括每月應稽核之項目，據以評估公司之內部控制制度。年度稽核計劃應經董事會通過。

四、內部稽核人員應與受查單位就年度稽核項目查核結果充分溝通，對於評估所發現之內部控制制度缺失及異常事項，應據實揭露於稽核報告，並於該報告陳核後加以追蹤，至少按季作成追蹤報告至改善為止，以確定相關單位業已及時採取適當之改善措施。

五、稽核報告及追蹤報告陳核後，於稽核項目完成之次月底前交付各獨立董事查閱。內部稽核人員如發現重大違規情事或公司有受重大損害之虞時，應立即作成報告陳核，並通知各獨立董事。

 

稽核時間

稽核項目 (作業)

查核所見

改善建議

112/11

董事會之議事運作管理作業及法令規章遵循事項

查核第二十屆第十六次董事會董事會會議紀錄及運作情形，尚未發現異常情形。

繼續保持

112/11

薪資報酬之管理作業及法令規章遵循事項

查核第五屆第七次薪資報酬委員會議記錄，檢視其是否依本公司薪資報酬委員會組織規程行使職權，尚未發現異常情。

繼續保持

112/11

審計委員會之管理作業及法令規章遵循事項

查核第一屆第十四次審計委員會議記錄，是否依本公司審計委員會組織規程行使職權，尚未發現異常情形。

繼續保持

112/11

防範內線交易管理作業及法令規章遵循事項

查核瀏覽公司網站及公開資訊觀測站，查閱相關資料，尚未發現異常情形。

繼續保持

112/11

投資循環/衍生性金融商品作業

經查本公司112年11月份止，並無從事買賣衍生性金融商品交易事項。

繼續查核

112/11

董事會之議事運作管理作業及法令規章遵循事項

查核第二十屆第十六次董事會董事會會議紀錄及運作情形，尚未發現異常情形。

繼續保持

1. The appointment and removal of the internal audit director shall be subject to approval by the Audit Committee and resolution by the Board of Directors.

2. Internal audit personnel shall uphold an attitude of complete independence, approaching their duties with objectivity and impartiality. They shall diligently perform their responsibilities with due professional care. In addition to regularly reporting audit activities to independent directors, the audit director shall attend board meetings for reporting.

3. The internal audit unit shall formulate an annual audit plan, outlining monthly audit items to assess the company's internal control system. The annual audit plan shall be approved by the Board of Directors.

4. Internal audit personnel shall communicate extensively with the units under examination regarding the results of annual audit items. Any identified deficiencies or anomalies in the internal control system shall be truthfully disclosed in the audit report. After reporting, the audit director shall monitor and follow up, producing tracking reports at least quarterly until improvements are implemented, ensuring that relevant units have taken timely and appropriate corrective measures.

5. Upon completion of audit items, audit reports and tracking reports shall be submitted to independent directors for review by the end of the following month. In the event of significant violations or potential substantial harm to the company, internal audit personnel shall promptly prepare a report for submission and notify independent directors.

Audit time

Audit items

Audit Findings

Recommendations for improvement

2023/11

Board of Directors' Meeting Operations Management and Compliance with Laws and Regulations

Audit of the 16th Meeting of the 20th Board of Directors has been conducted, and no abnormalities have been identified in the meeting records and proceedings.

keep it up

2023/11

Management Procedures and Compliance with Laws and Regulations Regarding Compensation and Remuneration

Audit of the 7th Meeting of the 5th Compensation Committee has been conducted, reviewing whether it exercised its authority in accordance with the company's Compensation Committee Organizational Regulations. No abnormalities have been identified in the proceedings.

keep it up

2023/11

Management Procedures and Compliance with Laws and Regulations of the Audit Committee

Audit of the 14th Meeting of the 1st Audit Committee has been conducted to assess whether it exercised its authority in accordance with the company's Audit Committee Organizational Regulations. No abnormalities have been identified in the proceedings.

keep it up

2023/11

Insider Trading Prevention Management Procedures and Compliance with Laws and Regulations

Audit of the company's website and public information disclosure platform has been conducted, reviewing relevant information. No abnormalities have been identified.

keep it up

2023/11

Investment Cycle/Derivative Financial Instruments Operations

After investigation, it has been found that the company has not engaged in trading activities involving derivative financial instruments up to November 2023.

keep it up

2023/11

Board of Directors' Meeting Operations Management and Compliance with Laws and Regulations

Audit of the 16th Meeting of the 20th Board of Directors has been conducted, and no abnormalities have been identified in the meeting records and proceedings."

keep it up