Private School Act Article 51
School legal persons and their schools shall establish an internal control system for self-monitoring in personnel, financials and school operations.Enforcement regulations governing the system shall be drawn up by the Ministry of Education.Private schools founded prior to the implementation of the amendments made on December 18, 2007 to the Act shall set up an internal control system within one year after the effective date of the regulations that are mentioned in the preceding paragraph.
中文原文 私立學校法第51條
學校法人及所設私立學校應建立內部控制制度，對人事、財務、學校營運等實施自我監督；其實施辦法，由教育部定之。
本法中華民國九十六年十二月十八日修正之條文施行前已設立之財團法人私立學校，應於前項辦法施行之日起一年內建立內部控制制度。
本法中華民國九十六年十二月十八日修正之條文施行前已設立之財團法人私立學校，應於前項辦法施行之日起一年內建立內部控制制度。