Regulations Governing Establishment of Internal Control Systems by Public Companies Article 26
The purpose for a CPA to conduct a special audit of a public company's internal control systems is to inform the company's interested persons of whether the company's internal control systems are effectively designed and operating.
中文原文 公開發行公司建立內部控制制度處理準則第26條
會計師專案審查公開發行公司內部控制制度之目的，係使公司之利害關係人，瞭解該公司之內部控制制度設計及執行是否有效。