Implementation Regulations of Internal Control and Audit Systems for the Credit Departments of Farmers' and Fishermen's Associations Article 3

The fundamental objectives of internal controls are to promote sound operations of the credit departments and, through joint compliance by directors, supervisors, secretary-general, management and all business-related personnel of credit department to promote the efficiency of operations, maintain security of assets and ensure the reliability and integrity of financial and management information as well as compliance with applicable rules and regulations.