Implementation Regulations of Internal Control and Audit Systems for the Credit Departments of Farmers' and Fishermen's Associations Article 17
An internal auditor should produce a written report for each audit work performed and submit the report to the board of directors and the board of supervisors through the secretary-general. If the report mentions deficiencies in regulatory compliance, the board of directors will discuss concrete improvement measures, which, once decided by the board, will be immediately implemented under the supervision of the board of supervisors.An internal auditor shall produce an accurate and detailed audit report. A report on general audit shall disclose at least the following information:1. The scope of audit, financial status, business performance, asset quality, operational control and internal management for respective business, information management, status of self-inspection; and deficiencies in regulatory compliance, and evaluation thereof.2. A status report on improvement actions taken by each business unit in response to the examination opinions of or deficiencies found by financial supervisory agency or financial examination agency commissioned by the central competent authority, or Agricultural Bank of Taiwan, or internal auditor or self-inspection personnel.Farmers’ and fishermen’s associations shall submit written reports under Paragraph 1 hereof to the competent authority with a copy sent to the Agricultural Bank of Taiwan. Internal audit reports and related working papers shall be retained for at least five years.
中文原文 農會漁會信用部內部控制及稽核制度實施辦法第17條
稽核人員執行職務應逐案作成書面報告，陳總幹事提報理事會、監事會；如有違反法令規章之缺失事項，應由理事會討論具體改善辦法，作成決議，立即執行，並由監事會監察。
稽核人員撰寫稽核報告應正確詳實，其一般查核內容至少應揭露下列項目：
一、查核範圍、財務狀況、經營績效、資產品質、各項業務作業控制與內部管理、資訊管理、自行查核辦理情形及有違反法令規章之缺失事項，並加以評估。
二、營業單位對中央主管機關委託之金融監理機關或金融檢查機構、全國農業金庫、稽核人員與自行查核人員所提列檢查意見或查核缺失之改善情形。
第一項之書面報告，應由農會、漁會函報主管機關並副知全國農業金庫。
內部稽核報告及其工作底稿，應至少留存五年備查。
稽核人員撰寫稽核報告應正確詳實，其一般查核內容至少應揭露下列項目：
一、查核範圍、財務狀況、經營績效、資產品質、各項業務作業控制與內部管理、資訊管理、自行查核辦理情形及有違反法令規章之缺失事項，並加以評估。
二、營業單位對中央主管機關委託之金融監理機關或金融檢查機構、全國農業金庫、稽核人員與自行查核人員所提列檢查意見或查核缺失之改善情形。
第一項之書面報告，應由農會、漁會函報主管機關並副知全國農業金庫。
內部稽核報告及其工作底稿，應至少留存五年備查。