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。
113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 |
| 113/05/13 | 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 |
| 113/12/19 | 獨立董事與內部稽核主管單獨座談會 | 獨立董事 陳春結 獨立董事 林陣蒼 獨立董事 陳業鑫 稽核主管 王福榮 |
內部稽核業務報告 | 無意見 |
113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 |
| 113/05/13 | 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 |
1.討論已完成之內部稽核主管與會計師外部查核意見，以及本年度查核缺失進行溝通。
2.審計品質指標說明溝通。
|
無意見 |
| 113/12/19 | 獨立董事與會計師座談會 | 獨立董事 陳春結 獨立董事 林陣蒼 獨立董事 陳業鑫 會計師 柯俊輝 會計師 張鈞鈞 會計師 鄭安婷 |
1.討論已完成之內部稽核主管與會計師外部查核意見，以及本年度查核缺失進行溝通。
2.審計品質指標說明溝通。
|
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 2024.
| Date | Communication Meeting | Attendees | Communication Matters | Communication results |
| 2024/05/13 | One-on-One Meeting Between Independent Directors and Internal Audit Supervisor | Independent Director Yung-Sun Wu Dong-Ming Wu Chun-Chieh Chen Audit supervisor Fu-Jung Wang |
Internal audit business report | No comments |
| 2024/12/19 | One-on-One Meeting Between Independent Directors and Internal Audit Supervisor | Independent Director Chun-Chieh Chen Chen-Tsang Lin Yeh-Hsin Chen Audit supervisor Fu-Jung Wang |
Internal audit business report | No comments |
C. Summary of Communication Between Independent Directors and Accountants in the Year 2024
| Date | Communication Meeting | Attendees | Communication Matters | Communication results |
| 2024/05/13 | Meeting Between Independent Directors and Accountants |
Independent Director Yung-Sun Wu Dong-Ming Wu Chun-Chieh Chen Accountant Chun-Hui Ke |
1.Discuss the opinions of the internal audit supervisor and external auditor regarding the completed internal audit, as well as communicate the audit deficiencies for this year.
2.Audit Quality Indicators Disclosure Instructions.
|
No comments |
| 2024/12/19 | Meeting Between Independent Directors and Accountants |
Independent Director Chun-Chieh Chen Chen-Tsang Lin Yeh-Hsin Chen Accountant Chun-Hui Ke Chun-Chun Chang An-Ting Cheng |
1.Discuss the opinions of the internal audit supervisor and external auditor regarding the completed internal audit, as well as communicate the audit deficiencies for this year.
2.Audit Quality Indicators Disclosure Instructions.
|
No comments |