Implementation Rules of Internal Audit and Internal Control System of Financial Holding Companies and Banking Industries Article 54
Financial holding companies and the banking business that do not comply with the provisions of Article 9, Article 10, Item 13 of Subparagraph 2 of Paragraph 1 of Article 12, Article 14, Article 16, Paragraphs 4 and 5 of Article 17, Article 20, Article 21, Article 24, Article 25, and Paragraph 2 of Article 31 regarding the Three Lines Model for internal control, ethical corporate management best practice principles, formulation of business continuity management mechanisms, self-inspection system, consolidation of legal compliance self-inspections and self-assessment operations, appointment of the CCO,CRO, CISO, and dedicated legal compliance, risk management, and information security units subordinate to the general manager, as well as the risk management framework, and the powers and responsibilities of the dedicated risk management and information security units, shall implement adjustments to comply with the provisions by December 31, 2027.A credit cooperative that does not comply with the provisions of Article 35 regarding the inclusion of sustainability information management in the disclosure items of the internal audit report shall implement adjustments to comply with the provisions by December 31, 2027.
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54條
金融控股公司及銀行業不符第九條、第十條、第十二條第一項第二款第十三目、第十四條、第十六條、第十七條第四項及第五項、第二十條、第二十一條、第二十四條、第二十五條及第三十一條第二項，有關內部控制三道模型、誠信經營守則、營運持續管理機制之訂定、自行查核制度、整併法令遵循自行查核與自行評估作業、設置法令遵循長、風險管理長、資訊安全長及隸屬於總經理之法令遵循、風險管理、資訊安全專責單位，與風險管理架構、風險管理及資訊安全專責單位權責等規定者，應於中華民國一百十六年十二月三十一日前，調整至符合規定。
信用合作社不符合第三十五條內部稽核報告內容應揭露項目包含永續資訊之管理之規定者，應於中華民國一百十六年十二月三十一日前，調整至符合規定。
信用合作社不符合第三十五條內部稽核報告內容應揭露項目包含永續資訊之管理之規定者，應於中華民國一百十六年十二月三十一日前，調整至符合規定。