Regulations Governing Establishment of Internal Control Systems by Public Companies Article 28
Except as otherwise provided by the FSC, the scope of special audits of internal control systems of a public company by CPAs shall be the internal control systems of the audited company with respect to external financial reporting and safeguarding of asset security.The term "safeguarding of asset security" referred to in the preceding paragraph means preventing unauthorized acquisition, use, and disposition of assets.
中文原文 公開發行公司建立內部控制制度處理準則第28條
會計師執行公開發行公司內部控制制度專案審查，除本會另有規定者外，以受查公司與外部財務報導及保障資產安全有關之內部控制制度為其審查之範圍。
前項所稱保障資產安全，係指使資產不致在未經授權之情況下取得、使用及處分。
前項所稱保障資產安全，係指使資產不致在未經授權之情況下取得、使用及處分。