Internal audit

本公司內部控制制度之設計、執行，以及內稽檢查，乃依據公開發行公司建立內部控制制度處理準則及相關法令辦理。

內部稽核之目的

本公司設置內部稽核，其目的在於協助董事會及管理階層檢查及覆核內部控制制度之缺失及衡量營運之效果及效率、財務報表之可靠性與相關法令之遵循度，並適時提供改善建議，以確保內部控制制度得以持續有效實施及作為檢討修正內部控制制度之依據，促進本公司之健全經營。

內部稽核組織及人員配置

對照本公司組織圖，本公司內部稽核單位設置在組織架構中的稽核室，並隸屬於董事會，稽核主管任免、考核及薪資報酬係經董事會同意；稽核主管及人員之姓名、年齡、學歷、經歷、服務年資及所受訓練等資料依金管會規定格式，於每年一月底前以網際網路資訊系統申報該會備查。

內部稽核實際運作情形

 

(一) 內部稽核工作執行情形

  1. 稽核室每年依風險評估結果擬訂次年度稽核計畫，其中並包含「公開發行公司建立內部控制制度處理準則」第13條應列為年度稽核計畫的項目。
  2. 稽核室按月就計畫之稽核項目查核各作業執行情形，並提出稽核報告，轉呈各董事及審計委員會核閱。
  3. 稽核室於每季董事會，就內部稽核業務內容列席報告稽核情形。
  4. 稽核室督促母子公司每年至少辦理一次自行檢查作業，由各單位填寫自行檢查評估表，並由稽核室覆核，再呈給總經理及董事長核閱。並依自行檢查作業結果，作為評估整體內部控制制度有效性及出具內部控制制度聲明書之主要依據。

(二) 內部稽核定期網際網路資訊系統申報情形

  1. 每年一月底，申報當年度內部稽核人員基本資料及上年度進修情形。
  2. 每年二月底，申報上年度稽核計畫執行情形。
  3. 每年三月底，申報上年度內部控制聲明書。
  4. 每年五月底，申報上年度內控缺失及異常的改善情形。
  5. 每年十二月底，申報次一年度的稽核計畫。

Communications between the independent directors, the Company’s chief internal auditor and CPA

 

(1) Communication methods of independent directors with internal audit supervisor and accountants:

  1. The Company established an audit committee on December 10, 2015. The shareholders' meeting re-elected four independent directors for the 4th term on May 30, 2024.
  2. The accountant shall explain to the independent directors in the Audit Committee meeting at least once every six months on the results of the audit or review of the Company's financial statements and the impact of the revision and release of IFRSs on the Company.
  3. The audit unit of the Company regularly submits various internal audit reports to the independent directors, and irregularly talks with them; since the establishment of the audit committee, the audit unit has had regular talks with the members of the Audit Committee at least once a quarter.
  4. The audit supervisor, accountant and independent directors usually communicate directly through emails, phones or meetings as needed.

(2) a.Summary of the communication between independent directors (Audit Committee) and accountants at regular meetings：

Date Communication Keypoints Suggestions of Independent Directors
2023.03.16 2022 IFRSs financial report. None
2023.12.21 The key audit items of the accountant's audit report in new form in FY 2023.
Appointment and remuneration of accountants in FY 2024.		 None
2024.03.11 2023 IFRSs financial report. None
2024.12.18 The key audit items of the accountant's audit report in new form in FY 2024.
Appointment and remuneration of accountants in FY 2025.		 None

b.Summary of the communication between independent directors and internal audit supervisors at regular meetings：

 
Date Communication Keypoints Suggestions of Independent Directors
2023.03.16 Execution status of 2022 Q4 Audit Plan.
Passed the review of the Company’s Statement on Internal Control.		 None
2023.05.05 Execution status of 2023 Q1 Audit Plan. None
2023.08.08 Execution status of 2023 Q2 Audit Plan. None
2023.11.07 Execution status of 2023 Q3 Audit Plan.
2024 Audit Plan.		 None
2024.03.12 Execution status of 2023 Q4 Audit Plan.
Passed the review of the Company’s Statement on Internal Control.		 None
2024.05.10 Execution status of 2024 Q1 Audit Plan. None
2024.08.06 Execution status of 2024 Q2 Audit Plan. None
2024.11.05 Execution status of 2024 Q3 Audit Plan. None
2024.12.19 2025 Audit Plan. None