Implementation Rules of Internal Audit and Internal Control System of Financial Holding Companies and Banking Industries Article 1
These Regulations are enacted in accordance with Article 51 of the Financial Holding Company Act; Paragraph 1, Article 45-1 of the Banking Act of the Republic of China (hereinafter called Banking Act); Paragraph 1, Article 21 of the Credit Cooperatives Act of the Republic of China (hereinafter called Credit Cooperatives Act); Article 43 of the Act Governing Bills Finance Business; Paragraph 3, Article 42 of the Trust Enterprise Act.