Regulations Governing Establishment of Internal Control Systems by Public Companies Article 3
The internal control systems of a public company are management processes designed by its managers, passed by its board of directors, and implemented by the board of directors, managers, and other employees for purpose of promoting sound operations of the company, so as to reasonably ensure that the following objectives are achieved:1. Effectiveness and efficiency of operations.2. Reliability, timeliness, transparency, and regulatory compliance of reporting.3. Compliance with applicable laws, regulations, and bylaws.The objective of effectiveness and efficiency of operations referred to in sub-paragraph 1 of the preceding paragraph include objectives such as profits, performance, and safeguard of asset security.The "reporting" referred to in paragraph 1, subparagraph 2, includes internal and external financial and non-financial reporting of a service enterprise. The objectives of external financial reporting include ensuring that financial statements for external purposes are prepared in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers and generally accepted accounting principles, and that appropriate approvals are obtained for transactions.
中文原文 公開發行公司建立內部控制制度處理準則第3條
公開發行公司之內部控制制度係由經理人所設計，董事會通過，並由董事會、經理人及其他員工執行之管理過程，其目的在於促進公司之健全經營，以合理確保下列目標之達成：
一、營運之效果及效率。
二、報導具可靠性、及時性、透明性及符合相關規範。
三、相關法令規章之遵循。
前項第一款所稱營運之效果及效率目標，包括獲利、績效及保障資產安全等目標。
第一項第二款所稱之報導，包括公司內部與外部財務報導及非財務報導。
其中外部財務報導之目標，包括確保對外之財務報表係依照證券發行人財務報告編製準則及一般公認會計原則編製，交易經適當核准等目標。
一、營運之效果及效率。
二、報導具可靠性、及時性、透明性及符合相關規範。
三、相關法令規章之遵循。
前項第一款所稱營運之效果及效率目標，包括獲利、績效及保障資產安全等目標。
第一項第二款所稱之報導，包括公司內部與外部財務報導及非財務報導。
其中外部財務報導之目標，包括確保對外之財務報表係依照證券發行人財務報告編製準則及一般公認會計原則編製，交易經適當核准等目標。