Regulations Governing the Internal Controls and Audit System for Postal Remittances and Savings Article 4
The internal control system of Chunghwa Post should be supported by the board of directors. If the board has opposite opinions or retains their opinions, these opinions and reasons should be notified clearly in meeting minutes and sent, together with the internal control system passed by the board, to the auditor. The same procedure should be applied if any revisions are needed.The board of directors of Chunghwa Post should be aware of the operational risks faced by the company or business, supervise its operating results and bears the ultimate responsibility for ensuring the establishment and maintenance of appropriate and effective internal control system.
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4條
中華郵政公司之內部控制制度，應經董事會通過，如有董事表示反對意見或保留意見者，應將其意見及理由於董事會議事錄載明，連同經董事會通過之內部控制制度送各監察人；修正時，亦同。
中華郵政公司董事會應認知營運所面臨之風險，監督其營運結果，並對於確保建立及維持適當有效之內部控制制度負有最終之責任。
中華郵政公司董事會應認知營運所面臨之風險，監督其營運結果，並對於確保建立及維持適當有效之內部控制制度負有最終之責任。