Regulations Governing Establishment of Internal Control Systems by Public Companies Article 23
A public company's findings in its self-assessment of its internal control systems shall classify the systems as either "effective internal control systems" or "materially defective internal control systems" based on whether or not they can reasonably ensure the following:1. That the board of directors and the general manager understand the degree of achievement of operational effectiveness and efficiency objectives.2. That the reporting of the company reliable, timely, transparent, and complies with applicable rules.3. That applicable laws, regulations, and bylaws have been complied with.
中文原文 公開發行公司建立內部控制制度處理準則第23條
公開發行公司自行評估內部控制制度之結果，以公司之內部控制制度是否能合理確保下列事項，分為有效之內部控制制度或有重大缺失之內部控制制度：
一、董事會及總經理瞭解營運之效果及效率目標達成程度。
二、報導係屬可靠、及時、透明及符合相關規範。
三、已遵循相關法令規章。
一、董事會及總經理瞭解營運之效果及效率目標達成程度。
二、報導係屬可靠、及時、透明及符合相關規範。
三、已遵循相關法令規章。