Regulations Governing Establishment of Internal Control Systems by Public Companies Article 10
A public company shall carry out internal audits to assist the board of directors and mangers in inspecting and reviewing defects in the internal control systems as well as measuring operational effectiveness and efficiency, and shall make timely recommendations for improvements to ensure the sustained operating effectiveness of the systems and to provide a basis for review and correction.
中文原文 公開發行公司建立內部控制制度處理準則第10條
公開發行公司應實施內部稽核，其目的在於協助董事會及經理人檢查及覆核內部控制制度之缺失及衡量營運之效果及效率，並適時提供改進建議，以確保內部控制制度得以持續有效實施及作為檢討修正內部控制制度之依據。