Copyright Collective Management Organization Act Article 19-1
A CMO shall establish an internal control system with respect to personnel matters, finances, and business, and shall file that system, and any change thereto, with the specialized agency in charge of copyright matters for recordation.The CMO shall perform the collective management services in a reasonable, prudent, and appropriate manner in accordance with the internal control system under the preceding paragraph. It furthermore shall file an internal control statement with the specialized agency in charge of copyright matters within three months after the close of each fiscal year.The competent authority will adopt regulations governing the content, applicable scope, operating procedures, and recordation of the internal control system under paragraph 1, the filing of the internal control statement under the preceding paragraph, and other matters for compliance.
中文原文 著作權集體管理團體條例第19-1條
集管團體對人事、財務、業務等事項應建立內部控制制度，並應報著作權專責機關備查；變更時，亦同。
集管團體應依前項內部控制制度，以合理、審慎及適當之方式執行集管業務，並應於每會計年度終了後三個月內，向著作權專責機關申報內部控制聲明書。
第一項內部控制制度之內容、適用範圍、作業程序、備查、前項內部控制聲明書之申報及其他應遵行事項之準則，由主管機關定之。
集管團體應依前項內部控制制度，以合理、審慎及適當之方式執行集管業務，並應於每會計年度終了後三個月內，向著作權專責機關申報內部控制聲明書。
第一項內部控制制度之內容、適用範圍、作業程序、備查、前項內部控制聲明書之申報及其他應遵行事項之準則，由主管機關定之。