Implementation Rules of Internal Audit and Internal Control System of Financial Holding Companies and Banking Industries Article 7
The board of directors of a financial holding company or banking business shall be aware of the operational risks faced by the company or business, supervise its operating results and bear the ultimate responsibility for ensuring the establishment and maintenance of an appropriate and effective internal control system.
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7條
金融控股公司及銀行業董（理）事會應認知營運所面臨之風險，監督其營運結果，並對於確保建立及維持適當有效之內部控制制度負有最終之責任。