Regulations Governing Internal Audit and Internal Control System of Anti-money Laundering and Countering Terrorism of Agricultural Financial Institutions Article 10

For the implementation of internal audit and internal control system of AML/CFT of an agricultural financial institution, the COA may, at any time, appoint an officer, or entrust an appropriate agency (institution) to conduct an inspection using risk-based approach. The inspection includes on-site and off-site inspections.When conducting the inspection in the preceding Paragraph, the COA or the entrusted agency (institution) may order the agricultural financial institution to provide the relevant books, documents, electronic data files or other relevant materials. The aforementioned materials, whether stored in hard copy, electronic file, e-mail or any other form, shall be provided, and the agricultural financial institution shall not circumvent, reject or obstruct the inspection for any reason.