Regulations Governing the Internal Controls and Audit System for Postal Remittances and Savings Article 27
Chunghwa Post should establish a self-inspection system in order to strengthen internal efforts to prevent corrupt practices. Chunghwa Post shall conduct a general self-inspection on all business, financial, asset safekeeping, and information units at least semiannually; a special case self-inspection at least every month. However, if the company has conducted a general self-inspection, an internal audit unit has conducted a general business audit, a financial examination agency has conducted a general business audit or self-evaluation on affairs concerning compliance with applicable acts and regulations in that month, a special case self-inspection can be exempted in that month.For the self-inspection affairs mentioned in the preceding paragraphs, the head of the unit should assign a person of another duty to conduct the audit and be kept secret.The results of self-inspections mentioned in paragragh 1 shall be made as working papers and shall be preserved together with the self-inspection or internal audit reports and relevant materials for no less than five(5) years.
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27條
中華郵政公司應建立自行查核制度，藉以加強內部牽制防止弊端之發生。
各營業、財務、資產保管及資訊單位應每半年至少辦理一次一般自行查核，每月至少辦理一次專案自行查核。
但已辦理一般自行查核、內部稽核單位已辦理一般業務查核、金融檢查機關已辦理一般業務檢查或法令遵循事項自行評估之月份，該月得免辦理專案自行查核。
各單位辦理前項自行查核，應由該單位主管指定非原經辦人員辦理並事先保密。
第一項自行查核報告應作成工作底稿，併同自行查核報告及相關資料至少留存五年備查。
各營業、財務、資產保管及資訊單位應每半年至少辦理一次一般自行查核，每月至少辦理一次專案自行查核。
但已辦理一般自行查核、內部稽核單位已辦理一般業務查核、金融檢查機關已辦理一般業務檢查或法令遵循事項自行評估之月份，該月得免辦理專案自行查核。
各單位辦理前項自行查核，應由該單位主管指定非原經辦人員辦理並事先保密。
第一項自行查核報告應作成工作底稿，併同自行查核報告及相關資料至少留存五年備查。