Regulations Governing the Internal Controls and Audit System for Postal Remittances and Savings Article 23

After the end of examination conducted by the competent authority or after receiving an examination report, the internal audit unit at the head office should, based on the principle of materiality, promptly inform the directors and supervisors, and make a report to the forthcoming board of directors' meeting. The report items should include the content of examination communication meeting, major deficiencies found in the examination, improvement actions required by the competent authority or possible disciplinary measures to be taken.