Implementation Rules of Internal Audit and Internal Control System of Financial Holding Companies and Banking Industries Article 2
The "banking business" referred to in these Regulations includes banks, credit cooperatives, bills houses and trust enterprises.Financial institutions other than banking business that concurrently conduct bills finance business and trust business shall establish and implement internal control and internal audit systems in accordance with these Regulations, unless otherwise provided by other applicable laws and regulations.
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2條
本辦法所稱銀行業，包括銀行、信用合作社、票券商及信託業。
銀行業以外之金融業兼營票券業務及信託業務者，其內部控制及內部稽核制度，除其他法令另有規定外，應依本辦法辦理。
銀行業以外之金融業兼營票券業務及信託業務者，其內部控制及內部稽核制度，除其他法令另有規定外，應依本辦法辦理。