Regulations Governing Foreign Bank Branches And Representative Offices Article 16
A foreign bank branch shall establish its internal controls system appropriate to the nature and scope of its business and ensure the independence of its internal audit works.
中文原文 外國銀行分行及代表人辦事處設立及管理辦法第16條
外國銀行分行應依據其經營業務之性質及範圍建立內部控制制度，並確保內部稽核工作之獨立性。