Regulations Governing Establishment of Internal Control Systems by Public Companies Article 38
A public company shall specify in its internal control systems necessary control activities with respect to its subsidiaries and, with consideration to the statutory requirements of the government where a given subsidiary is located and the nature of the subsidiary's business, see that a subsidiary establishes its own internal control systems.
中文原文 公開發行公司建立內部控制制度處理準則第38條
公開發行公司應於內部控制制度中，訂定對子公司必要之控制作業，並考量該子公司所在地政府法令之規定及實際營運之性質，督促其子公司建立內部控制制度。