Regulations Governing the Internal Controls and Audit System for Postal Remittances and Savings Article 20

Chunghwa Post shall, in a prescribed format and via an Internet-based information system, file with the FSC for recordation its next year's audit plan by the end of each fiscal year and a report on the execution of its preceding year's annual audit plan within two(2) months from the end of each fiscal year.By the end of each accounting year, Chunghwa Post shall deliver a written audit plan for the next year to the supervisors for examination and compilation. The annual audit plan and changes thereof shall be approved by the board of directors.The contents of audit plan mentioned in the preceding paragraph shall at least include: an explanation of the audit plan, annual audit points, units that will receive the audit, nature of audit (routine audit or special audit), and whether the frequency of audit comply with the regulation of the competent authority. If the audit is a special audit, then it is necessary to notify the range of audit.