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Corporate Governance

Corporate Governance Important Corporate Governance Information Communication Between Independent Directors and Internal Audit Managers and External Auditors

Communication Between Independent Directors and Internal Audit Managers and External Auditors


A. The communication policy for independent directors and internal audit managers and external auditors
  1. The Company's internal audit manager provides the Audit Committee members with regular monthly updates on audit report results.
  2. The Audit Committee members would make a phone call with the internal audit manager about the questions of the audit report.
  3. The internal auditors should follow up the defects and irregularities of the internal control systems and prepare follow-up reports to the Audit Committee members.
  4. According to regulation, internal auditors quarterly present internal auditors report to audit committee and communicate with independent directors.
  5. The Company retains external auditors who report their findings after auditing the quarterly financial statement to the Audit Committee and discuss any additional matters as required by law. The Audit Committee and the external auditors retained by the Company maintain strong communication.
  6. The independent directors could realize the Company’s operation through auditing reports prepared by the internal auditing department, the Board and the Auditing Committee. They could maintain excellent communication with external auditors through various channels such as phone call, FAX and E-mail.

B. Summary review for the communicating between independent directors and the internal audit officer.
Meeting Dates Meeting Members in attendance Item discussed Opinion of Independent Directors
2020/03/24 the Audit Committee Independent directors:
Yun Lin, Chao-Tang Yue and Hong-Te Lu
Internal auditors: Yi-Chieh Kuo
  1. The Internal Auditor’s report for 2019 Q4
  2. The statement of Internal Control System
  3. To revise the statement of internal control system including internal audit implementation rules.
 All independent directors had no opinion.
2020/05/11 the Audit Committee Independent directors:
Yun Lin, Chao-Tang Yue and Hong-Te Lu
Internal auditors: Yi-Chieh Kuo		 The Internal Auditor’s report for 2020 Q1 All independent directors had no opinion.
2020/08/10 the Audit Committee Independent directors:
Yun Lin, Chao-Tang Yue and Hong-Te Lu
Internal auditors: Yi-Chieh Kuo		 The Internal Auditor’s report for 2020 Q2 All independent directors had no opinion.
2020/11/09 the Audit Committee Independent directors:
Yun Lin, Chao-Tang Yue and Hong-Te Lu
Internal auditors: Yi-Chieh Kuo
  1. The Internal Auditor’s report for 2020 Q3
  2. 2021 Audit Plan
 All independent directors had no opinion.
2021/03/23 the Audit Committee Independent directors:
Yun Lin, Chao-Tang Yue and Hong-Te Lu
Internal auditors: Yi-Chieh Kuo
  1. The Internal Auditor’s report for 2020 Q4.
  2. The statement of Internal Control System
 All independent directors had no opinion.
2021/05/10 the Audit Committee Independent directors:
Yun Lin, Chao-Tang Yue and Hong-Te Lu
Internal auditors: Yi-Chieh Kuo		 The Internal Auditor’s report for 2021 Q1 All independent directors had no opinion.
2021/08/09 the Audit Committee Independent directors:
Yun Lin, Chao-Tang Yue and Hong-Te Lu
Internal auditors: Yi-Chieh Kuo		 The Internal Auditor’s report for 2021 Q2 All independent directors had no opinion.
2021/08/09 Audit Seminar with the Audit Committee Independent directors:
Yun Lin, Chao-Tang Yue and Hong-Te Lu
Internal auditors: Yi-Chieh Kuo		 The Internal Audit report Recommendations from the independent directors:
  1. strengthen each subsidiary's internal auditing capabilities
  2. Implement traceability management
  3. Build a digital audit
  4. Create the SOP for the groups
The above ：
recommendations will be implemented in accordance with the annual audit plan.
2021/11/08 the Audit Committee Independent directors:
Yun Lin, Chao-Tang Yue and Hong-Te Lu
Internal auditors: Yi-Chieh Kuo
  1. The Internal Auditor’s report for 2021 Q3.
  2. Audit plan report
All independent directors had no opinion.
2022/03/08 the Audit Committee Independent directors:
Yun Lin, Chao-Tang Yue and Hong-Te Lu
Internal auditors: Yi-Chieh Kuo
  1. The Internal Auditor’s report for 2021 Q4
  2. The statement of Internal Control System.
 All independent directors had no opinion.
2022/03/08 Audit Seminar with the Audit Committee Independent directors:
Yun Lin, Chao-Tang Yue and Hong-Te Lu
Internal auditors: Yi-Chieh Kuo		 The Internal Audit report All independent directors had no opinion.
2022/05/09 the Audit Committee Independent directors:
Yun Lin, Chao-Tang Yue and Hong-Te Lu
Internal auditors: Yi-Chieh Kuo		 The Internal Auditor’s report for 2022 Q1 All independent directors had no opinion.
2022/08/08 the Audit Committee Independent directors:
Ming-Hui Chang，Wei-Yung Tsung，Chun-Jen Chen
Internal auditors: Yi-Chieh Kuo		 The Internal Auditor’s report for 2022 Q2 All independent directors had no opinion.
2022/11/07 the Audit Committee Independent directors:
Ming-Hui Chang，Wei-Yung Tsung，Chun-Jen Chen
Internal auditors: Yi-Chieh Kuo
  1. The Internal Auditor’s report for 2022 Q3
  2. The statement of Internal Control System
  3. To revise the statement of internal control system including internal audit implementation rules.
 All independent directors had no opinion.
2023/03/07 The Audit Committee Independent directors:
Ming-Hui Chang,
Wei-Yung Tsung and Chun-Jen Chen
Chief Auditor: Yi-Chieh Kuo
  1. The Internal Auditor’s report for 2022 Q4
  2. The statement of Internal Control System.
 All independent directors had no opinion.
2023/03/07 The Chief Auditor communication conference with Independent Directors Independent directors:
Ming-Hui Chang,
Wei-Yung Tsung and Chun-Jen Chen
Chief Auditor: Yi-Chieh Kuo		 The Internal Audit report Independent Director's recommendations:
a. Continuously implement food safety traceability management
b. Continuously implement overseas subsidiary audits
The above recommended items will be carried out in accordance with the annual audit plan.
2023/05/09 The Audit Committee Independent directors:
Ming-Hui Chang,
Wei-Yung Tsung and Chun-Jen Chen
Chief Auditor: Yi-Chieh Kuo		 The Internal Auditor’s report for 2023 Q1 All independent directors had no opinion.
2023/08/08 The Audit Committee Independent directors:
Ming-Hui Chang,
Wei-Yung Tsung,
Chun-Jen Chen and Lee-Feng Chien
Chief Auditor: Yi-Chieh Kuo		 The Internal Auditor’s report for 2023 Q2 All independent directors had no opinion.
2023/11/07 The Audit Committee Independent directors:
Ming-Hui Chang,
Wei-Yung Tsung,
Chun-Jen Chen and Lee-Feng Chien
Chief Auditor: Yi-Chieh Kuo
  1. The Internal Auditor’s report for 2023 Q3.
  2. Annual Audit Plan Report.
 All independent directors had no opinion.
2024/03/05 The Audit Committee Independent directors:
Ming-Hui Chang,
Wei-Yung Tsung,
Chun-Jen Chen and Lee-Feng Chien
Chief Auditor: Yi-Chieh Kuo
  1. The Internal Auditor’s report for 2023 Q4
  2. The statement of Internal Control System.
 All independent directors had no opinion.
2024/03/05 The Chief Auditor communication conference with Independent Directors Independent directors:
Ming-Hui Chang,
Wei-Yung Tsung,
Chun-Jen Chen and Lee-Feng Chien
Chief Auditor: Yi-Chieh Kuo		 Internal Audit Report:
  1. Explanation of Education and Training.
  2. Explanation of Audit Operations Arrangements after the Merger with PresiCarre.
  3. Explanation of Operations for Food Safety Issues such as Instant Noodle Complaints and Sudan Red.
  4. Explanation of Tracked Items for Improvement in Fire Safety.
 All independent directors had no opinion.
2024/05/07 The Audit Committee Independent directors:
Ming-Hui Chang,
Wei-Yung Tsung,
Chun-Jen Chen and Lee-Feng Chien
Chief Auditor: Yi-Chieh Kuo		 The Internal Auditor’s report for 2024 Q1 All independent directors had no opinion.

C. Summary review for the communicating between independent directors and the external auditors
Meeting Dates Meeting Members in attendance Item discussed Opinion of Independent Directors
2020/03/24 the Audit Committee Independent directors
Yun Lin, Chao-Tang Yue and Hong-Te Lu

External auditors:
Tzu-Shu Lin and Yung-Chih Lin		 External auditors, after auditing the 2019 Q4 financial statements, report ed their findings to the Audit Committee and discussed any additional matters as required by law All independent directors had no opinion.
2020/05/11 the Audit Committee Independent directors
Yun Lin, Chao-Tang Yue and Hong-Te Lu

External auditors:
Tzu-Shu Lin and Yung-Chih Lin		 External auditors, after auditing the 2020 Q1 financial statements, reported their findings to the Audit Committee and discussed any additional matters as required by law All independent directors had no opinion.
2020/08/10 the Audit Committee Independent directors
Yun Lin, Chao-Tang Yue and Hong-Te Lu

External auditors:
Tzu-Shu Lin and Yung-Chih Lin		 External auditors, after auditing the 2020 Q2 financial statements, report ed their findings to the Audit Committee and discussed any additional matters as required by law All independent directors had no opinion.
2020/11/09 the Audit Committee Independent directors
Yun Lin, Chao-Tang Yue and Hong-Te Lu

External auditors:
Tzu-Shu Lin and Yung-Chih Lin		 External auditors, after auditing the 2020 Q3 financial statements, reported their findings to the Audit Committee and discussed any additional matters as required by law All independent directors had no opinion.
2021/03/23 the Audit Committee Independent directors
Yun Lin, Chao-Tang Yue and Hong-Te Lu

External auditors:
Tzu-Shu Lin and Yung-Chih Lin		 External auditors, after auditing the 2020 Q4 financial statements, reported their findings to the Audit Committee and discussed any additional matters as required by law All independent directors had no opinion.
2021/05/10 the Audit Committee Independent directors
Yun Lin, Chao-Tang Yue and Hong-Te Lu

CPAs: Tzu-Shu Lin and Chung-Yu Tien		 CPAs, after auditing the 2021 Q1 financial statements, reported their findings to the Audit Committee and discussed any additional matters as required by law All independent directors had no opinion.
2021/08/09 Audit Seminar with the Audit Committee Independent directors
Yun Lin, Chao-Tang Yue and Hong-Te Lu

CPAs: Tzu-Shu Lin and Chung-Yu Tien		 CPAs reported the planning of audit of financial statements of 2021 All independent directors had no opinion.
2021/08/09 the Audit Committee Independent directors
Yun Lin, Chao-Tang Yue and Hong-Te Lu

CPAs: Tzu-Shu Lin and Chung-Yu Tien		 CPAs, after auditing the 2021 Q2 financial statements, report ed their findings to the Audit Committee and discussed any additional matters as required by law All independent directors had no opinion.
2021/11/08 the Audit Committee Independent directors
Yun Lin, Chao-Tang Yue and Hong-Te Lu

CPAs: Tzu-Shu Lin and Chung-Yu Tien		 CPAs, after auditing the 2021 Q3 financial statements, reported their findings to the Audit Committee and discussed any additional matters as required by law All independent directors had no opinion.
2022/03/08 the Audit Committee Independent directors
Yun Lin, Chao-Tang Yue and Hong-Te Lu

CPAs: Tzu-Shu Lin and Chung-Yu Tien		 CPAs, reported the result of auditof financial statements of 2022 All independent directors had no opinion.
2022/03/08 the Audit Committee Independent directors
Yun Lin, Chao-Tang Yue and Hong-Te Lu

CPAs: Tzu-Shu Lin and Chung-Yu Tien		 CPAs, after auditing the 2021 Q4 financial statements, reported their findings to the Audit Committee and discussed any additional matters as required by law All independent directors had no opinion.
2022/05/09 the Audit Committee Independent directors
Yun Lin, Chao-Tang Yue and Hong-Te Lu

CPAs: Tzu-Shu Lin and Chung-Yu Tien		 CPAs, after auditing the 2022/Q3 financial statements, reported their findings to the Audit Committee and discussed any additional matters as required by law All independent directors had no opinion.
2022/08/08 the Audit Committee Independent directors
Ming-Hui Chang，Wei-Yung Tsung，Chun-Jen Chen 		CPAs, after auditing the 2022 Q2 financial statements, reported their findings to the Audit Committee and discussed any additional matters as required by law All independent directors had no opinion.
2022/11/07 the Audit Committee Independent directors
Ming-Hui Chang，Wei-Yung Tsung，Chun-Jen Chen 		CPAs, after auditing the 2022 Q3 financial statements, reported their findings to the Audit Committee and discussed any additional matters as required by law All independent directors had no opinion.
2023/03/07 The CPAs communication conference with Independent Directors Independent directors :
Ming-Hui Chang,
Wei-Yung Tsung and Chun-Jen Chen
CPAs: Tzu-Shu Lin		 a. Major audit adjustments in the current period.
b. Results of executing digital auditing tools.
c. Division of responsibilities for financial reporting.
d. Post-audit recommendations.		 All independent directors had no opinion
2023/03/07 The Audit Committee Independent directors :
Ming-Hui Chang,
Wei-Yung Tsung and Chun-Jen Chen
CPAs: Tzu-Shu Lin		 CPAs gave a presentation and communicate about the matters related to the financial statements for the year 2022 and the information on the 2021 audit quality indicators. All independent directors had no opinion
2023/05/09 The Audit Committee Independent directors :
Ming-Hui Chang,
Wei-Yung Tsung, and Chun-Jen Chen
CPAs: Chung-Yu Tien		 CPAs gave a presentation and communicate about the consolidated financial statements for the first quarter of 2023. All independent directors had no opinion
2023/08/08 The Audit Committee Independent directors :
Ming-Hui Chang,
Wei-Yung Tsung,
Chun-Jen Chen and Lee-Feng Chien
CPAs: Chung-Yu Tien		 CPAs gave a presentation and communicate about the consolidated financial statements for the second quarter of 2023. All independent directors had no opinion
2023/11/07 The Audit Committee Independent directors :
Ming-Hui Chang,
Wei-Yung Tsung,
Chun-Jen Chen and Lee-Feng Chien
CPAs: Chung-Yu Tien		 CPAs gave a presentation and communicate about the consolidated financial statements for the third quarter of 2023. All independent directors had no opinion
2024/03/05 The CPAs communication conference with Independent Directors Independent directors :
Ming-Hui Chang,
Wei-Yung Tsung,
Chun-Jen Chen and Lee-Feng Chien
CPAs: Chung-Yu Tien and Chien-Chih Wu
  1. Significant Audit Adjustments for the Period
  2. Explanation of Audit Findings
 All independent directors had no opinion
2024/03/05 The CPAs communication conference with Independent Directors Independent directors :
Ming-Hui Chang,
Wei-Yung Tsung,
Chun-Jen Chen and Lee-Feng Chien
CPAs: Chung-Yu Tien and Chien-Chih Wu		 CPAs gave a presentation and communicate about the matters related to the financial statements for the year 2023 and the information on the 2022 audit quality indicators. All independent directors had no opinion
2024/05/07 The Audit Committee Independent directors :
Ming-Hui Chang,
Wei-Yung Tsung,
hun-Jen Chen and Lee-Feng Chien
CPAs: Chung-Yu Tien and Chien-Chih Wu		 CPAs gave a presentation and communicate about the consolidated financial statements for the first quarter of 2024. All independent directors had no opinion