Regulations Governing the Internal Controls and Audit System for Postal Remittances and Savings Article 3
The basic objectives of internal controls of Chunghwa Post are to promote sound operations and, through joint compliance by the board of directors, management, and all personnel, to reasonably ensure that the following objectives are achieved:1. Effectiveness and efficiency of operations;2. Reliability, timeliness, transparency and compliance of reporting; and3. Compliance with applicable rules and regulations.The objective of effectiveness and efficiency of operations referred to in subparagraph 1 of the preceding paragraph includes objectives such as profits, performance, and safeguarding asset security.The "reporting" referred to in subparagraph 2, paragraph 1 includes internal and external financial reporting and non-financial reporting of Chunghwa Post. The objective of external financial reporting includes ensuring that financial reports presented to external users are prepared in accordance with the generally accepted accounting principles and that all transactions are properly approved.
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3條
內部控制之基本目的在於促進中華郵政公司健全經營，並應由董事會、管理階層及所有從業人員共同遵行，以合理確保達成下列目標：
一、營運之效果及效率。
二、報導具可靠性、及時性、透明性及符合相關規範。
三、相關法令規章之遵循。
前項第一款所稱營運之效果及效率目標，包括獲利、績效及保障資產安全等目標。
第一項第二款所稱之報導，包括中華郵政公司內部與外部財務報導及非財務報導。
其中外部財務報導之目標，包括確保對外之財務報表係依照一般公認會計原則編製，交易經適當核准等目標。
一、營運之效果及效率。
二、報導具可靠性、及時性、透明性及符合相關規範。
三、相關法令規章之遵循。
前項第一款所稱營運之效果及效率目標，包括獲利、績效及保障資產安全等目標。
第一項第二款所稱之報導，包括中華郵政公司內部與外部財務報導及非財務報導。
其中外部財務報導之目標，包括確保對外之財務報表係依照一般公認會計原則編製，交易經適當核准等目標。