Regulations Governing Establishment of Internal Control Systems by Public Companies Article 2
A public company shall establish internal control systems in accordance with these Regulations and with internal control system rules adopted hereunder, except where otherwise provided by another act or regulation applicable to securities, futures, financial, or insurance enterprises.
中文原文 公開發行公司建立內部控制制度處理準則第2條
公開發行公司建立內部控制制度，除證券、期貨、金融及保險等事業之相關法令另有規定者外，應依本準則以及本準則所訂定之內部控制制度規定辦理。