Implementation Rules of Internal Audit and Internal Control System of Financial Holding Companies and Banking Industries Article 17
The head office and branches of a financial holding company or banking business shall establish advisory and communication channels for regulatory compliance matters to keep employees informed of rules and regulations, swiftly clarify any questions of the employees on rules and regulations, and ensure regulatory compliance.The dedicated legal compliance unit shall conduct the following tasks:1. Establishing a system for clear and adequate conveyance, consultation, coordination and communication of rules and regulations.2. Keeping operating and management rules and procedures updated in line with relevant regulations to make sure all business activities comply with regulatory requirements.3. Before a banking business introduces a new product or service or applies to the competent authority for approval to offer a new business, the chief compliance officer shall issue and sign an opinion statement undertaking that the new product, service or business complies with applicable regulations and internal rules.4. Drafting rules and procedures for evaluating regulatory compliance and overseeing the periodic implementation of self-evaluation by respective units; assessing the compliance self-evaluation operations of respective units and producing a report thereon, which, after being signed off by the general manager, will be used as reference in the performance evaluation of the unit.5. Providing pertinent regulatory training to employees.6. Supervising the introduction, establishment and implementation of relevant internal rules by the compliance officer of respective department.7. Formulating the contents of the reports to be submitted to the board of directors pursuant to Paragraph 1 of the preceding Article, which shall at least include analysis of the causes, potential impacts, and proposed recommendations for improvement regarding material compliance deficiencies or irregularities in each unit.8. Incorporating the overall implementation of legal compliance from the preceding year into the assessment of the implementation of the internal control system referred to in Paragraph 1 of Article 8 annually.The internal audit unit may draft the rules and procedures for evaluation of compliance by its subordinate units and perform self-evaluation of compliance by its subordinate units, to which the provisions in Subparagraph 4 of the preceding paragraph do not apply.A financial holding company or banking business shall perform self-evaluation of compliance at least semiannually. The results shall be sent to the dedicated compliance unit for further reference. The head of a unit shall designate a specific person to conduct the self-assessment activities in each unit. The self-evaluation draft and information for the preceding affairs shall be retained for at least five (5) years.A financial holding company shall, based on the scale of business operations and characteristics of operational risks of its subsidiaries, supervise its subsidiaries in conducting the assessment of compliance specified in the preceding paragraph.
中文原文 金融控股公司及銀行業內部控制及稽核制度實施辦法第17條
金融控股公司及銀行業總、分支機構對法令規章遵循事宜，應建立諮詢溝通管道，以有效傳達法令規章，俾使職員對於法令規章之疑義得以迅速釐清，並落實法令遵循。
法令遵循專責單位應辦理下列事項：
一、建立清楚適當之法令規章傳達、諮詢、協調與溝通系統。
二、確認各項作業及管理規章均配合相關法規適時更新，使各項營運活動符合法令規定。
三、銀行業推出各項新商品、服務及向主管機關申請開辦新種業務前，法令遵循主管應出具符合法令及內部規範之意見並簽署負責。
四、訂定法令遵循之評估內容與程序，及督導各單位定期自行評估執行情形，並對各單位法令遵循自行評估作業成效加以考核，經簽報總經理後，作為單位考評之參考依據。
五、對各單位人員施以適當合宜之法規訓練。
六、應督導各單位法令遵循主管落實執行相關內部規範之導入、建置與實施。
七、辦理前條第一項提報董（理）事會報告事項內容，至少應包括對各單位就法令遵循重大缺失或弊端分析原因、可能影響及提出改善建議。
八、每年應將前一年度法令遵循整體執行情形，納入第八條第一項內部控制制度執行情形評估。
內部稽核單位得自行訂定所屬單位法令遵循之評估內容與程序，及自行評估所屬單位法令遵循執行情形，不適用前項第四款規定。
金融控股公司及銀行業法令遵循自行評估作業，每半年至少須辦理一次。
其辦理結果應送法令遵循專責單位備查。
各單位辦理自行評估作業，應由該單位主管指定專人辦理。
自行評估工作底稿及資料應至少保存五年。
金融控股公司應依子公司業務規模及業務風險特性，督導其子公司辦理前項法令遵循自行評估作業。
法令遵循專責單位應辦理下列事項：
一、建立清楚適當之法令規章傳達、諮詢、協調與溝通系統。
二、確認各項作業及管理規章均配合相關法規適時更新，使各項營運活動符合法令規定。
三、銀行業推出各項新商品、服務及向主管機關申請開辦新種業務前，法令遵循主管應出具符合法令及內部規範之意見並簽署負責。
四、訂定法令遵循之評估內容與程序，及督導各單位定期自行評估執行情形，並對各單位法令遵循自行評估作業成效加以考核，經簽報總經理後，作為單位考評之參考依據。
五、對各單位人員施以適當合宜之法規訓練。
六、應督導各單位法令遵循主管落實執行相關內部規範之導入、建置與實施。
七、辦理前條第一項提報董（理）事會報告事項內容，至少應包括對各單位就法令遵循重大缺失或弊端分析原因、可能影響及提出改善建議。
八、每年應將前一年度法令遵循整體執行情形，納入第八條第一項內部控制制度執行情形評估。
內部稽核單位得自行訂定所屬單位法令遵循之評估內容與程序，及自行評估所屬單位法令遵循執行情形，不適用前項第四款規定。
金融控股公司及銀行業法令遵循自行評估作業，每半年至少須辦理一次。
其辦理結果應送法令遵循專責單位備查。
各單位辦理自行評估作業，應由該單位主管指定專人辦理。
自行評估工作底稿及資料應至少保存五年。
金融控股公司應依子公司業務規模及業務風險特性，督導其子公司辦理前項法令遵循自行評估作業。