台榮產業股份有限公司

獨董溝通

Independent Director Communication

獨立董事與內部稽核主管及會計師溝通政策

(1)每年至少一次召開會計師與稽核主管單獨會議，討論已完成之內部稽核主管與會計師外部審核意見，以及根據該年度查核缺失進行溝通，溝通意見做成紀錄提董事會報告。
(2)內部稽核主管定期向審計委員會報告
   1.年度內部稽核計畫
   2.稽核人員年度專業訓練規畫
   3.定期向審計委員會報告內部稽查業務執行情形
(3)會計師每年至少一次參加審計委員會，報告年度查核結果。
(4)其他 : 發生重大異常事項，或獨立董事、稽核主管及會計師認為有必要獨立溝通之事宜，可以不定期隨時召開會議溝通。

112年獨立董事與內部稽核主管溝通情形概要

日期	溝通會議	出席人員	溝通事項	溝通結果
112/02/22	獨立董事與內部稽核主管單獨座談會	獨立董事巫永森獨立董事吳東明獨立董事陳春結稽核主管王福榮	內部稽核業務報告	無意見
112/03/23	獨立董事與內部稽核主管單獨座談會	獨立董事巫永森獨立董事吳東明獨立董事陳春結稽核主管王福榮	內部稽核業務報告	無意見
112/05/11	獨立董事與內部稽核主管單獨座談會	獨立董事巫永森獨立董事吳東明獨立董事陳春結稽核主管王福榮	內部稽核業務報告	無意見
112/08/10	獨立董事與內部稽核主管單獨座談會	獨立董事巫永森獨立董事吳東明獨立董事陳春結稽核主管王福榮	內部稽核業務報告	無意見
112/11/10	獨立董事與內部稽核主管單獨座談會	獨立董事巫永森獨立董事陳春結稽核主管王福榮	內部稽核業務報告	無意見
112/12/18	獨立董事與內部稽核主管單獨座談會	獨立董事巫永森獨立董事吳東明獨立董事陳春結稽核主管王福榮	內部稽核業務報告	無意見

112年獨立董事與會計師溝通情形概要

日期	溝通會議	出席人員	溝通事項	溝通結果
112/03/23	獨立董事與會計師座談會	獨立董事巫永森獨立董事吳東明獨立董事陳春結會計師柯俊輝	年度財務報告查核完成事項	無意見
112/12/18	獨立董事與會計師座談會	獨立董事巫永森獨立董事吳東明獨立董事陳春結會計師柯俊輝	審計品質指標揭露說明	無意見

A. Policy on Communication Between Independent Directors, Internal Audit Supervisor, and Accountants:

1. At least once a year, convene a separate meeting with accountants and the internal audit supervisor to discuss completed internal audits and external audit opinions. Address communication regarding audit deficiencies for the year, and record the communicated opinions for reporting to the Board of Directors.

2. The internal audit supervisor regularly reports to the Audit Committee:
  - Annual internal audit plans.
  - Annual professional training plans for audit personnel.
  - Periodically report on the execution of internal audit operations.

3. Accountants attend the Audit Committee at least once a year to report on the results of the annual audit.

4. Other: In the event of significant abnormal incidents or when deemed necessary by independent directors, the audit supervisor, and accountants, ad-hoc meetings for independent communication can be convened at any time.

B. Summary of Communication Between Independent Directors and Internal Audit Supervisor in 2023.

Date	Communication Meeting	Attendees	Communication matters	Communicate results
2023/02/22	One-on-One Meeting Between Independent Directors and Internal Audit Supervisor	Independent Director Wu Yongsen, Wu Dongming, Chen Chunjie Audit supervisor Wang Furong	Internal audit business report	No comments
2023/03/23	One-on-One Meeting Between Independent Directors and Internal Audit Supervisor	Independent Director Wu Yongsen, Wu Dongming, Chen Chunjie Audit supervisor Wang Furong	Internal audit business report	No comments
2023/05/11	One-on-One Meeting Between Independent Directors and Internal Audit Supervisor	Independent Director Wu Yongsen, Wu Dongming, Chen Chunjie Audit supervisor Wang Furong	Internal audit business report	No comments
2023/08/10	One-on-One Meeting Between Independent Directors and Internal Audit Supervisor	Independent Director Wu Yongsen, Wu Dongming, Chen Chunjie Audit supervisor Wang Furong	Internal audit business report	No comments
2023/11/10	One-on-One Meeting Between Independent Directors and Internal Audit Supervisor	Independent Director Wu Yongsen, Wu Dongming, Chen Chunjie Audit supervisor Wang Furong	Internal audit business report	No comments
2023/12/18	One-on-One Meeting Between Independent Directors and Internal Audit Supervisor	Independent Director Wu Yongsen, Wu Dongming, Chen Chunjie Audit supervisor Wang Furong	Internal audit business report	No comments

C. Summary of Communication Between Independent Directors and Accountants in the Year 2023:

Date

Communication Meeting

Attendees

Communication Matters

Communicate results

2023/03/23

Meeting Between Independent Directors and Accountants

Independent Director Wu Yongsen, Wu Dongming, Chen Chunjie, Accountant

Ke Junhui

Annual financial report review completed matters

No comments

2023/12/18

Meeting Between Independent Directors and Accountants

Independent Director Wu Yongsen, Wu Dongming, Chen Chunjie, Accountant

Ke Junhui

Audit Quality Indicators Disclosure Instructions

No comments