Regulations Governing the Establishment of Internal Control Systems by Service Enterprises in Securities and Futures Markets Article 29
An internal audit unit shall incorporate the implementation status of the compliance system into its audit of the business and management units.
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29條
內部稽核單位應將法令遵循制度之執行情形，併入對業務及管理單位之查核辦理。