Regulations Governing Securities Firms Article 6
A securities firm shall install internal auditors to regularly or from time to time examine the company's finances and business and prepare audit reports and keep them available for audit.The audit reports referred to in the preceding paragraph shall include comments on the compliance of the company's finances and business with relevant laws and regulations and the internal control system of the company.
中文原文 證券商管理規則第6條
證券商應設置內部稽核，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。