Regulations Governing the Establishment of Internal Control Systems by Service Enterprises in Securities and Futures Markets Article 23
A service enterprise's findings in its self-assessment of the internal control system shall classify the system as either "effective internal control system" or "materially deficient internal control system" based on whether or not the system provides reasonable assurance regarding the following:1. That the board of directors and the general manager understand the degree to which the objective of effectiveness and efficiency of operations has been achieved.2. That reporting is reliable, timely, transparent, and complies with applicable rules.3. That applicable laws, regulations, and bylaws have been complied with.
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23條
各服務事業自行評估內部控制制度之結果，以各服務事業之內部控制制度是否能合理確保下列事項，分為有效之內部控制制度或有重大缺失之內部控制制度：
一、董事會及總經理瞭解營運之效果及效率目標達成程度。
二、報導係屬可靠、及時、透明及符合相關規範。
三、已遵循相關法令規章。
一、董事會及總經理瞭解營運之效果及效率目標達成程度。
二、報導係屬可靠、及時、透明及符合相關規範。
三、已遵循相關法令規章。