Regulations Governing the Establishment of Internal Control Systems by Service Enterprises in Securities and Futures Markets Article 36-1
A service enterprise shall adopt appropriate risk management policies and procedures, and establish independent and effective risk management mechanisms, to assess and monitor the overall risk-bearing capacity, and the current status of risk already incurred, and to determine its compliance with the risk response strategies and risk management procedures.
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36-1條
各服務事業應訂定適當之風險管理政策與程序，建立獨立有效風險管理機制，以評估及監督整體風險承擔能力、已承受風險現況、決定風險因應策略及風險管理程序遵循情形。