- Meeting: Independent directors, audit managers, and accountants hold meetings to
discuss the audit results, internal control issues, and company financial reports.
- Information Exchange: The audit managers and accountants provide updated audit
activities to the independent directors, including findings, recommendations, and action
- Report: The audit managers and accountants report their findings and
recommendations to the Board of Directors, ensuring that independent directors are
informed about the effectiveness of the internal controls and risk management.
- Confidentiality: The files shared between independent directors, audit manager,
and accountants are treated as highly confidential, ensuring the protection of sensitive
The purpose of these policies is to facilitate effective collaboration and information
sharing among independent directors, audit managers, and accountants. It aims to ensure
proper governance of the company and maintain the integrity of financial reporting.
- Meeting: Independent directors and the audit managers hold meetings at least four
times a year to discuss the execution of internal audits and controls. The audit manager
provides reports to the Audit Committee on audit activities and control statuses.
Additional meetings may be convened depending on necessity.
- Communication: Accountants communicate with independent directors at least
quarterly to discuss important matters. Communication may take place through meetings,
email correspondence, or other means of communication.
- Exceptional Meeting: The directors or independent directors, audit managers, and
accountants may communicate when deemed necessary. Meetings can be called at any time
for such purposes.