Communication between Independent Directors and Chief Internal Auditor
| Time / Period | Communication Matter | Communication Result and Implementation Status |
|---|---|---|
| Monthly | Audit Execution Report | The Chief Internal Auditor reported the monthly audit items to the independent directors, with no significant irregularities found. |
| 2025/03/10 | Audit Execution Report (Audit Period: Oct 2024 – Jan 2025) |
The Chief Internal Auditor reported the audit items for the period to the independent directors, with no significant irregularities found. |
| 2025/05/12 | Audit Execution Report (Audit Period: Feb 2025 – Mar 2025) |
The Chief Internal Auditor reported the audit items for the period to the independent directors, with no significant irregularities found. |
| 2025/08/11 | Audit Execution Report (Audit Period: Apr 2025 – Jun 2025) |
The Chief Internal Auditor reported the audit items for the period to the independent directors, with no significant irregularities found. |
| 2025/11/10 | Audit Execution Report (Audit Period: Jul 2025 – Sep 2025) |
The Chief Internal Auditor reported the audit items for the period to the independent directors, with no significant irregularities found. |
The Chief Internal Auditor, after submitting the audit and follow-up reports to the Chairman, sent them to each independent director via email monthly and attended the Audit Committee and Board meetings to present the audit reports. Independent directors were able to keep timely track of the Company's internal audit status. Communication between the independent directors and the Chief Internal Auditor was satisfactory.
Communication between Independent Directors and CPA
| Time / Period | Communication Matter | Communication Result and Implementation Status |
|---|---|---|
| 2025/01/16 | Annual Audit Plan Communication | The CPAs explained to the Board of Directors and supervisors the communication plan for the audit of the 2024 financial statements, the role and responsibilities of the lead CPA, the audit plan, the CPA's independence, and key audit matters. The directors raised no objections. |
| 2025/03/10 | Financial Status and Key Audit Matters (KAMs) | The CPAs briefed the Board of Directors on communications with the governance bodies and management. Key topics included: the execution and results of internal control testing; related party relationships and transactions; insights into the significant qualitative aspects of accounting practices; Key Audit Matters (KAMs); the 2024 summary of unadjusted auditing differences; and the auditors' proposed audit opinion. Additionally, updates were provided on Quality Management Standard No. 1 (TWSQM 1), securities regulations, tax laws, and IFRS developments. |
The CPA reported the audit results and other required communication matters to the independent directors. The finance and accounting officer and Chief Internal Auditor also attended the meetings. Independent directors could raise questions and receive timely responses. Communication between the independent directors and the CPA was satisfactory.