Regulations Governing Custody and Investment of Funds by Securities Firms on Behalf of Customers Article 8
A securities firm shall adopt an effective internal control system for the custody and investment of funds on behalf of customers.The internal control system of the preceding paragraph shall specify operating procedures, segregation of powers and duties, and account management for the business of custody and investment of funds on behalf of customers, and shall prescribe a related risk management system.
中文原文 證券商辦理客戶委託保管及運用其款項管理辦法第8條
證券商辦理客戶委託保管及運用其款項業務，應訂定有效之內部控制制度。
前項內部控制制度應載明辦理客戶委託保管及運用其款項業務之作業程序、權責劃分及帳戶管理等事宜，並訂定相關風險管理機制。
前項內部控制制度應載明辦理客戶委託保管及運用其款項業務之作業程序、權責劃分及帳戶管理等事宜，並訂定相關風險管理機制。