Regulations Governing the Establishment of Internal Control Systems by Service Enterprises in Securities and Futures Markets Article 4
The internal control system of a service enterprise is a management process designed by management, passed by the board of directors, and implemented by the board of directors, management, and other personnel, with the aim of promoting sound corporate operations and providing reasonable assurance regarding the achievement of the following objectives:1. Effectiveness and efficiency of operations.2. Reliability, timeliness, transparency, and regulatory compliance of reporting.3. Compliance with applicable laws, regulations, and bylaws.The objective of effectiveness and efficiency of operations referred to in subparagraph 1 of the preceding paragraph includes objectives such as profits, operating performance, and safeguarding of assets.The reporting referred to in subparagraph 2 of paragraph 1 includes internal and external financial and non-financial reporting of a service enterprise. The objectives of external financial reporting include ensuring that financial statements for external purposes are prepared in accordance with the regulations governing the preparation of financial reports prescribed for individual service enterprises and with generally accepted accounting principles, and that transactions are made with proper approval.
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4條
各服務事業之內部控制制度係由服務事業經理人所設計，董事會通過，並由董事會、經理人及其他員工執行之管理過程，其目的在於促進服務事業之健全經營，以合理確保下列目標之達成：
一、營運之效果及效率。
二、報導具可靠性、及時性、透明性及符合相關規範。
三、相關法令規章之遵循。
前項第一款所稱營運之效果及效率目標，包括獲利、績效及保障資產安全等目標。
第一項第二款所稱之報導，包括各服務事業內部與外部財務報導及非財務報導。
其中外部財務報導之目標，包括確保對外之財務報表係依照各服務事業財務報告編製規範及一般公認會計原則編製，交易經適當核准等目標。
一、營運之效果及效率。
二、報導具可靠性、及時性、透明性及符合相關規範。
三、相關法令規章之遵循。
前項第一款所稱營運之效果及效率目標，包括獲利、績效及保障資產安全等目標。
第一項第二款所稱之報導，包括各服務事業內部與外部財務報導及非財務報導。
其中外部財務報導之目標，包括確保對外之財務報表係依照各服務事業財務報告編製規範及一般公認會計原則編製，交易經適當核准等目標。