Regulations Governing the Establishment of Internal Control Systems by Service Enterprises in Securities and Futures Markets Article 13
A service enterprise shall include at least the following items in its implementation rules for internal audits:1. Purpose, functions, and responsibilities of the internal audit unit.2. Assessment of the system of internal controls to measure the effectiveness of, and compliance with, the established policies and procedures, and their effects on operational activities.3. A detailed listing of audit items, times, procedures, and methods.
中文原文 證券暨期貨市場各服務事業建立內部控制制度處理準則第13條
各服務事業之內部稽核實施細則至少應包括下列項目：
一、內部稽核單位之目的、職權及責任。
二、對內部控制制度進行評估，以衡量現行政策、程序之有效性及遵循程度與其對各項營運活動之影響。
三、釐定稽核項目、時間、程序及方法。
一、內部稽核單位之目的、職權及責任。
二、對內部控制制度進行評估，以衡量現行政策、程序之有效性及遵循程度與其對各項營運活動之影響。
三、釐定稽核項目、時間、程序及方法。