Regulations Governing Managed Futures Enterprises Article 10
Managed futures enterprises shall establish internal auditing systems to audit the enterprise's finances and operations on a regular or an irregular basis; audit reports shall be compiled and retained for reference.The audit report referred to in the preceding paragraph shall note whether the enterprise's finances and operations are in compliance with applicable laws and regulations and the enterprise's internal control system.
中文原文 期貨經理事業管理規則第10條
期貨經理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。