Regulations Governing Futures Commission Merchants Article 10
A futures commission merchant shall establish an internal auditing system for scheduled and unscheduled audits of the company's financial and business operations. Audit reports based on such audits shall be prepared and kept on file for inspection.The audit reports referred to in the preceding paragraph shall include comments on whether or not the company's financial and business operations are in compliance with applicable acts and regulations and the internal control system of the company.
中文原文 期貨商管理規則第10條
期貨商應設置內部稽核，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，應包括公司之財務及業務是否符合有關法令及公司內部控制制度之規定。
前項之稽核報告，應包括公司之財務及業務是否符合有關法令及公司內部控制制度之規定。