Regulations Governing Futures Trust Enterprises Article 7
A futures trust enterprise shall maintain an internal audit function to audit its finances and operations at regular intervals or from time to time, and to prepare audit reports and keep them on file for reference.The audit reports referred to in the preceding paragraph shall contain comments on whether or not the enterprise's financial, operational, and anti-money laundering practices are in compliance with applicable laws and regulations and the enterprise's internal control system.
中文原文 期貨信託事業管理規則第7條
期貨信託事業應設置內部稽核，定期或不定期稽核公司之財務及業務，並作成稽核報告，備供查核。
前項之稽核報告，應包括公司之財務、業務及洗錢防制是否符合有關法令及公司內部控制制度規定。
前項之稽核報告，應包括公司之財務、業務及洗錢防制是否符合有關法令及公司內部控制制度規定。