Regulations Governing the Establishment of Internal Control Systems by Service Enterprises in Securities and Futures Markets Article 21
The purposes of self-assessment by a service enterprise of its internal control system is to implement a self-monitoring mechanism and adapt to changes in the environment in a timely manner, so as to adjust the design of the internal control system and enhance the internal audit department's audit quality and efficiency. The assessment scope shall include the design and operation of all aspects of the enterprise's internal control system.Before carrying out the assessment referred to in the preceding paragraph, a service enterprise shall set out in its internal control system the procedures and methods for self-assessment operations.A service enterprise shall pay close attention to matters relating to compliance with applicable laws, regulations, and bylaws, and shall, based on the results of the risk assessment, determine the procedures and methods for self-assessment operations referred to in the preceding paragraph, which shall at least include the following:1. Determining which controls should be tested.2. Determining the business units to include in the self-assessment.3. Evaluating the design effectiveness of controls.4. Evaluating the operating effectiveness of controls.
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21條
各服務事業自行評估內部控制制度之目的，在落實自我監督之機制、及時因應環境改變，以調整內部控制制度之設計，並提昇內部稽核部門的稽核品質及效率；其評估之範圍，應涵蓋服務事業各類內部控制制度之設計及執行。
各服務事業執行前項評估，應於內部控制制度訂定自行評估作業之程序及方法。
各服務事業應注意相關法令規章遵循事項並依風險評估結果，決定前項自行評估作業程序及方法，並至少包含下列項目：
一、確定應進行測試之控制作業。
二、確認應納入自行評估之營運單位。
三、評估各項控制作業設計之有效性。
四、評估各項控制作業執行之有效性。
各服務事業執行前項評估，應於內部控制制度訂定自行評估作業之程序及方法。
各服務事業應注意相關法令規章遵循事項並依風險評估結果，決定前項自行評估作業程序及方法，並至少包含下列項目：
一、確定應進行測試之控制作業。
二、確認應納入自行評估之營運單位。
三、評估各項控制作業設計之有效性。
四、評估各項控制作業執行之有效性。