Implementation Rules of Internal Audit and Internal Control System of Financial Holding Companies and Banking Industries Article 26
The purpose of internal audit is to assist the board of directors and the managerial level to verify and evaluate whether the operation of internal control system works effectively and smoothly and provide appropriate suggestions for revision, which can ensure the on-going performance of effective internal control and serve as the basis of internal control system revisions.
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26條
內部稽核制度之目的，在於協助董（理）事會及管理階層查核及評估內部控制制度是否有效運作，並適時提供改進建議，以合理確保內部控制制度得以持續有效實施及作為檢討修正內部控制制度之依據。