Regulations Governing Establishment of Internal Control Systems by Public Companies Article 44
A public company is advised to adopt appropriate risk management policies and procedures, and establish effective risk management mechanisms, to assess and monitor its risk-bearing capacity, and the current status of risk already incurred, and to determine its compliance with the risk response strategies and risk management procedures.
中文原文 公開發行公司建立內部控制制度處理準則第44條
公開發行公司宜訂定適當之風險管理政策與程序，建立有效風險管理機制，以評估及監督其風險承擔能力、已承受風險現況、決定風險因應策略及風險管理程序遵循情形。