Regulations Governing the Establishment of Internal Control Systems by Service Enterprises in Securities and Futures Markets Article 28
A unit responsible for legal and regulatory compliance shall carry out the following activities:1. Establish clear and adequate systems of advocacy of laws and regulations, consultation, coordination, and communication.2. Ensure that procedural and managerial bylaws are updated in a timely manner in response to applicable laws and regulations, so that operations are in compliance with all laws and regulations.3. Formulate the content of and procedures for assessing compliance with laws and regulations and monitor the periodic self-assessment of the implementation thereof by each unit.4. Administer adequate and proper legal training on laws and regulations to personnel of each unit.5. Monitor the compliance by domestic and foreign branch offices with the laws and regulations of the country in which they are located.6. Carry out such other activities as may be required by the competent authority.If a service enterprise has established a foreign branch office, the unit responsible for overseeing legal compliance matters shall supervise the foreign branch office in handling the following matters:1. Matters to ensure compliance with local laws and regulations, including collecting information on local financial laws and regulations, implementing self-assessment of compliance with laws and regulations faithfully, ensuring suitability of the chief compliance officer and the adequacy of resources (including personnel, equipment, and training) for compliance with laws and regulations.2. Establishment of a mechanism for self-assessment and monitoring of legal compliance risks. If the scale of business is large, or the complexity or the degree of risk is high, a local external independent expert shall be engaged to verify the effectiveness of the mechanism for self-assessment and monitoring of legal compliance risks.Self-assessment of compliance with laws and regulations shall be performed no less frequently than annually, with the results delivered to the compliance unit for future reference. The head of a unit shall designate a person responsible for performing self-assessment within that unit.Working papers and materials in connection with the self-assessment under the preceding paragraph 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28條
負責法令遵循之單位應辦理下列事項：
一、建立清楚適當之法令傳達、諮詢、協調與溝通系統。
二、確認各項作業及管理規章均配合相關法規適時更新，使各項營運活動符合法令規定。
三、訂定法令遵循之評估內容與程序，並督導各單位定期自行評估執行情形。
四、對各單位人員施以適當合宜之法規訓練。
五、督導國內外分公司遵循其所在地國家之法令。
六、其他經主管機關規定應辦理之事項。
各服務事業設有國外分公司者，負責法令遵循之單位應督導國外分公司辦理下列事項：
一、蒐集當地金融法規資料、落實執行法令遵循自行評估作業、確保法令遵循主管適任性及法令遵循資源（含人員、配備及訓練）是否適足等事項，以確保遵守其所在地國家之法令。
二、建立法令遵循風險之自行評估及監控機制，對於其中業務規模大、複雜度或風險程度高者，並應委請當地外部獨立專家驗證其法令遵循風險自行評估及監控機制之有效性。
法令遵循自行評估作業，每年至少須辦理一次，其辦理結果應送法令遵循單位備查。
各單位辦理自行評估作業，應由該單位主管指定專人辦理。
前項自行評估工作底稿及資料應至少保存五年。
一、建立清楚適當之法令傳達、諮詢、協調與溝通系統。
二、確認各項作業及管理規章均配合相關法規適時更新，使各項營運活動符合法令規定。
三、訂定法令遵循之評估內容與程序，並督導各單位定期自行評估執行情形。
四、對各單位人員施以適當合宜之法規訓練。
五、督導國內外分公司遵循其所在地國家之法令。
六、其他經主管機關規定應辦理之事項。
各服務事業設有國外分公司者，負責法令遵循之單位應督導國外分公司辦理下列事項：
一、蒐集當地金融法規資料、落實執行法令遵循自行評估作業、確保法令遵循主管適任性及法令遵循資源（含人員、配備及訓練）是否適足等事項，以確保遵守其所在地國家之法令。
二、建立法令遵循風險之自行評估及監控機制，對於其中業務規模大、複雜度或風險程度高者，並應委請當地外部獨立專家驗證其法令遵循風險自行評估及監控機制之有效性。
法令遵循自行評估作業，每年至少須辦理一次，其辦理結果應送法令遵循單位備查。
各單位辦理自行評估作業，應由該單位主管指定專人辦理。
前項自行評估工作底稿及資料應至少保存五年。