Regulations Governing the Internal Controls and Audit System for Postal Remittances and Savings Article 21
Chunghwa Post shall, in a prescribed format and via an Internet-based information system, file with the FSC for recordation its improvements of deficiencies and irregularities identified in the internal control system in previous year within five(5) months from the end of each fiscal year.
中文原文 郵政儲金匯兌業務內部控制及稽核制度實施辦法第21條
中華郵政公司應於每會計年度終了後五個月內將上一年度內部控制制度缺失與異常事項及其改善情形，依規定格式以網際網路資訊系統報金融監督管理委員會備查。