Internal Audit
內部稽核
Our internal audit team is committed to continuous improvement and risk control to drive the company forward!
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Ⅰ.Communication of independent directors with internal audit officer and accountant
- Communication between independent directors and internal audit supervisors and accountants:
- (1) Separate meetings between accountants and audit supervisors are held at least once a year to discuss the completed external audit opinions of the internal audit supervisor and accountants, and to communicate based on the deficiencies in the annual audit. The communication opinions are recorded and submitted to the board of directors for report.
- (2) Before the end of each fiscal year, the internal audit manager will submit the audit plan for the next year to the board of directors for resolution after approval by the audit committee.
- (3) The internal audit report shall be submitted to the Audit Committee (independent directors) for review within one month from the end of the audit.
- (4) The company continues to track and review the opinions or deficiencies in the self-assessment and assessment of the competent authorities, audit units and departments, as well as the matters that should be strengthened and improved listed in the internal control system statement, and submits the tracking, assessment and improvement status to the audit committee. .
- (5) The company's annual assessment of the effectiveness of the internal control system and the internal control system statement are submitted to the Audit Committee for review.
- The company's annual financial report and semi-annual financial report must be submitted to the board of directors for resolution after being approved by more than half of all members of the audit committee. Before reviewing the financial report, the audit committee will discuss and communicate with the certified public accountant in advance on the audit results. In addition, regarding corporate governance and internal control, the management team will also discuss and communicate with independent directors and accountants, and the company can provide relevant necessary information at any time.
- The Company has provided the contact numbers and email addresses of independent directors (audit committee members) and internal audit managers for direct contact and communication. The company's audit supervisor attends every board meeting to report on the audit work and consults independent directors (audit committee members) for suggestions.
- The company provides each other's contact numbers and email addresses for independent directors (audit committee members) and certified accountants for direct contact and communication.
Ⅱ.Separate communication of independent directors with the internal audit officer in 2025
Minutes of the Annual symposium between independent directors and CPAs of JMC Electronics Co., Ltd. in 2025
Date
2025.11.06
Attend
Independent director Yang, Shun-Ching、Independent director Su,Erh-Lang、Independent director Tung,En-Ning、Internal audit officer Liu, Shu-Yuan
Cause Of Action
1. Audit Business Execution Report for the 3rd Quarter of 2025
2. Audit Plan of 2026
Matters Suggested By Independent Directors
None
Ⅲ.Separate communication of independent directors with CPAs in 2025
Minutes of the Annual symposium between independent directors and CPAs of JMC Electronics Co., Ltd. in 2025
Date
2025.12.17
Attend
Independent director Yang, Shun-Ching、Independent director Su,Erh-Lang、Independent director Tung, En-Ning、CPA Wang, Chao-Chun
Cause Of Action
1、Communication meeting with the governance unit in 2025: Audit planning
(1)Auditing scope and method
(2)Identification of significant risks
(3)Key auditing items
(4)Other important auditing items in financial statements
(5)Non-audit services performed
(6)Transparency reports and Audit Quality Indicators (AQIs)
(7)Implementation timeline for the Sustainable Development Action Plans of
TWSE/TPEx-listed companies
(8)IFRS 18: Presentation and disclosure of financial statements
(9)Tax-related regulations
(10)Securities laws and regulations
(11)Declaration of Independence
Matters Suggested By Independent Directors
None
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