Regulations Governing Establishment of Internal Control Systems by Public Companies Article 21
The purpose of self-assessment by a company of its internal control systems is to implement the company’s self-monitoring mechanisms and adapt to changes in the environment in a timely manner, so as to adjust the design and operation of the internal control systems and to enhance the internal audit department's audit quality and efficiency. The self-assessment scope shall include the design and operation of all of the company's internal control systems.Before carrying out the assessment under the preceding paragraph, a public company shall set out in its internal control systems the procedures and methods for self-assessment operations.A public company shall pay close attention to matters relating to compliance with applicable laws, regulations, and bylaws, and shall decide procedures and methods for self-assessment operations based on the results of the risk assessment, and the following items, at least, shall be included:1. Determination of the control activities that shall be tested.2. Determination of the business units that shall be included in the self-assessment.3. Assessment of the design effectiveness of each control activity.4. Assessment of the operating effectiveness of each control activity.
中文原文 公開發行公司建立內部控制制度處理準則第21條
公開發行公司自行評估內部控制制度之目的，在落實公司自我監督的機制、及時因應環境的改變，以調整內部控制制度之設計及執行，並提昇內部稽核部門的稽核品質及效率；其自行評估之範圍，應涵蓋公司各類內部控制制度之設計及執行。
公開發行公司執行前項評估，應於內部控制制度訂定自行評估作業之程序及方法。
公開發行公司應注意相關法令規章遵循事項並依風險評估結果，決定前項自行評估作業程序及方法，並至少包含下列項目：
一、確定應進行測試之控制作業。
二、確認應納入自行評估之營運單位。
三、評估各項控制作業設計之有效性。
四、評估各項控制作業執行之有效性。
公開發行公司執行前項評估，應於內部控制制度訂定自行評估作業之程序及方法。
公開發行公司應注意相關法令規章遵循事項並依風險評估結果，決定前項自行評估作業程序及方法，並至少包含下列項目：
一、確定應進行測試之控制作業。
二、確認應納入自行評估之營運單位。
三、評估各項控制作業設計之有效性。
四、評估各項控制作業執行之有效性。