National Cultural Affairs Foundations Accounting Standards and Financial Reporting Standards Article 31
Cultural foundations that use computers to process accounting information shall pay attention to the security and accuracy of the information and prevent fraud.
中文原文 全國性文化事務財團法人會計處理及財務報告編製準則第31條
文化法人使用電腦處理會計資料，應注意資料之安全、正確與防弊。