Regulations Governing Establishment of Internal Control Systems by Public Companies Article 18
A public company shall report to the FSC for recordation the names, ages, educational background, experience, seniority, and training of its internal auditors by the end of January each year via the Internet-based information system.
中文原文 公開發行公司建立內部控制制度處理準則第18條
公開發行公司應將內部稽核人員之姓名、年齡、學歷、經歷、服務年資及所受訓練等資料依規定格式，於每年一月底前以網際網路資訊系統申報本會備查。