Regulations Governing Establishment of Internal Control Systems by Public Companies Article 36
CPAs discovering defects when conducting special audits of internal control systems of a public company shall issue internal control system recommendations in the prescribed format, for reference by the audited company to take corrective measures.
中文原文 公開發行公司建立內部控制制度處理準則第36條
會計師專案審查公開發行公司內部控制制度所發現之缺失，應依規定格式出具內部控制制度建議書，以作為受查公司改進缺失之參考依據。