Financial Holding Company Act Article 51
A financial holding company shall establish an internal control and audit system. The FSC shall issue guidelines with respect thereto.
中文原文 金融控股公司法第51條
金融控股公司應建立內部控制及稽核制度；其辦法，由主管機關定之。
English translation for reference only; the Chinese text prevails. Not legal advice.