Regulations Governing Futures Advisory Enterprises Article 8
A futures advisory enterprise shall establish internal auditing systems to audit its finances and operations at regular periods or from time to time; the audit reports shall be compiled in an audit report.The audit reports 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 期貨顧問事業管理規則第8條
期貨顧問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。
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。