Regulations Governing the Establishment of Internal Control Systems by Service Enterprises in Securities and Futures Markets Article 14
A service enterprise's internal audit unit shall, based on the results of the risk assessment, prepare an annual audit plan which, except as otherwise required by the competent authority, shall include matters to be audited monthly; the internal audit unit shall scrupulously implement the annual audit plan, so as to assess its internal control system, and prepare audit reports annexed with working papers and relevant materials.A service enterprise shall include at least the following as audit items in its annual audit plan for each year:1. Matters relating to compliance with applicable laws, regulations, and bylaws.2. The control activities for major financial or business activities, such as for acquiring or disposing of assets, engaging in derivatives transactions, management over making endorsements/guarantees for others, and management of related party transactions.3. Supervision and management over subsidiaries.4. Management of the preparation process of financial statements, including management of application of the International Financial Reporting Standards and procedures for professional accounting judgments and processes for making changes in accounting policies and estimates.5. Inspection of information and communications security.Each annual audit plan of a financial service enterprise as defined in the Financial Consumer Protection Act shall also include management of the protection of financial consumers, in addition to the audit items of the preceding paragraph.Each annual audit plan of a service enterprise that is a public company, or that is designated by the competent authority, shall also include management of the procedure for board of directors meetings, in addition to the audit items of the preceding two paragraphs.Each annual audit plan of a service enterprise whose stock is exchange-listed or traded over-the-counter shall also include management of the operations of the remuneration committee, in addition to the audit items of the preceding three paragraphs.Each annual audit plan of a service enterprise whose stock is exchange-listed or traded over the counter shall include the management of sustainability information.The annual audit plan of a service enterprise that has established an audit committee pursuant to the provisions of the Securities and Exchange Act shall also include the management of audit committee meeting operations.If a service enterprise is a financial institution as defined in the Money Laundering Control Act, its annual internal audit plan shall include prevention of money laundering, countering of terrorism financing, and management of compliance with applicable laws and regulations.A service enterprise shall have its annual audit plan, and any amendments thereto, passed by the board of directors.Where a service enterprise has established the position of independent director, when it submits its annual audit plan for deliberation by the board of directors pursuant to the preceding paragraph, the board of directors shall take into full consideration each independent director's opinion; when an independent director has an objection or reservation, the objection or reservation shall be recorded in the minutes of the meeting of the board of directors.The audit reports, working papers, and relevant materials under paragraph 1 shall be retained for no less than 5 years.
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14條
各服務事業內部稽核單位應依風險評估結果擬訂年度稽核計畫，除主管機關另有規定外，應包括每月應稽核之項目，年度稽核計畫並應確實執行，據以評估服務事業之內部控制制度，並檢附工作底稿及相關資料等作成稽核報告。
各服務事業至少應將下列事項列為每年年度稽核計畫之稽核項目：
一、法令規章遵循事項。
二、取得或處分資產、從事衍生性金融商品交易、為他人背書保證之管理及關係人交易之管理等重大財務業務行為之控制作業。
三、對子公司之監督與管理。
四、財務報表編製流程之管理，包括適用國際財務報導準則之管理、會計專業判斷程序、會計政策與估計值變動之流程等。
五、資通安全檢查。
依金融消費者保護法所定之金融服務業之每年年度稽核計畫，除應包括前項之稽核項目外，尚應包括對金融消費者保護之管理。
股票公開發行或主管機關指定之各服務事業之每年年度稽核計畫，除應包括前二項之稽核項目外，尚應包括董事會議事運作之管理。
股票已上市或在證券商營業處所買賣之各服務事業之每年年度稽核計畫，除應包括前三項之稽核項目外，尚應包括薪資報酬委員會運作之管理。
股票已上市或在證券商營業處所上櫃買賣之各服務事業，其年度稽核計畫，應包括永續資訊之管理。
各服務事業已依證券交易法規定設置審計委員會者，其年度稽核計畫，尚應包括審計委員會議事運作之管理。
各服務事業屬洗錢防制法所稱之金融機構者，其年度稽核計畫應包括防制洗錢及打擊資恐及其相關法令遵循之管理。
各服務事業年度稽核計畫應經董事會通過；修正時，亦同。
各服務事業已設立獨立董事者，依前項規定將年度稽核計畫提報董事會討論時，應充分考量各獨立董事之意見，獨立董事如有反對意見或保留意見，應於董事會議事錄載明。
第一項之稽核報告、工作底稿及相關資料應至少保存五年。
各服務事業至少應將下列事項列為每年年度稽核計畫之稽核項目：
一、法令規章遵循事項。
二、取得或處分資產、從事衍生性金融商品交易、為他人背書保證之管理及關係人交易之管理等重大財務業務行為之控制作業。
三、對子公司之監督與管理。
四、財務報表編製流程之管理，包括適用國際財務報導準則之管理、會計專業判斷程序、會計政策與估計值變動之流程等。
五、資通安全檢查。
依金融消費者保護法所定之金融服務業之每年年度稽核計畫，除應包括前項之稽核項目外，尚應包括對金融消費者保護之管理。
股票公開發行或主管機關指定之各服務事業之每年年度稽核計畫，除應包括前二項之稽核項目外，尚應包括董事會議事運作之管理。
股票已上市或在證券商營業處所買賣之各服務事業之每年年度稽核計畫，除應包括前三項之稽核項目外，尚應包括薪資報酬委員會運作之管理。
股票已上市或在證券商營業處所上櫃買賣之各服務事業，其年度稽核計畫，應包括永續資訊之管理。
各服務事業已依證券交易法規定設置審計委員會者，其年度稽核計畫，尚應包括審計委員會議事運作之管理。
各服務事業屬洗錢防制法所稱之金融機構者，其年度稽核計畫應包括防制洗錢及打擊資恐及其相關法令遵循之管理。
各服務事業年度稽核計畫應經董事會通過；修正時，亦同。
各服務事業已設立獨立董事者，依前項規定將年度稽核計畫提報董事會討論時，應充分考量各獨立董事之意見，獨立董事如有反對意見或保留意見，應於董事會議事錄載明。
第一項之稽核報告、工作底稿及相關資料應至少保存五年。