Regulations Governing the Administration of Shareholder Services of Public Companies Article 7
The computer software used by the company or the shareholder services agent shall have an automatic inspection capability: in addition to regular inspections of the system and backing up of files, it shall keep a record of the system flowchart, the explanations of file structure, and the explanations of system operations, and shall store backup files at a different location.
中文原文 公開發行股票公司股務處理準則第7條
公司或代辦股務機構其電腦軟體設計應具備自動勾稽功能，除定期作系統檢查、檔案備份外，並須保存系統流程圖，檔案結構說明及系統操作說明，檔案備份並應異地保管。