Regulations Governing Internal Operating Systems and Procedures for the Outsourcing of Financial Institution Operation Article 8
The risk management principles and operating procedures set forth in the internal outsourcing rules of a financial institution as provided in subparagraph 5, paragraph 2 of Article 4 herein shall include the following contents:1. Establishing a risk and benefit analysis system for outsourcing activity.2. Establishing procedures or management measures sufficient to identify, measure, monitor, and control risks associated with outsourcing:(1) Evaluating the risk level and materiality of outsourced operations and their impact on business.(2) Ensuring that the financial institution and the service provider possess adequate expertise and resources.(3) Considering relevant risk factors, evaluating the risk level of outsourced operations, and taking appropriate measures to mitigate risk.(4) Evaluating risk levels periodically and ensuring update of risk levels.(5) Conducting regular or unscheduled testing or drills based on different risk scenarios for material outsourcing.3. Establishing an emergency response plan and transfer mechanism in case of termination of an outsourcing agreement.
中文原文 金融機構作業委託他人處理內部作業制度及程序辦法第8條
第四條第二項第五款規定金融機構訂定之委外內部作業規範有關風險管理原則及作業程序，其內容應包括：
一、建立作業委外風險與效益分析之制度。
二、建立足以辨識、衡量、監督及控制委外相關風險之程序或管理措施：
（一）評估委外事項之風險程度、重大性及對業務影響程度。
（二）確保金融機構及受委託機構具備足夠之專業知識與資源。
（三）考量相關風險因素，進行委外作業風險等級之評估，及降低風險之適當措施。
（四）定期評估風險等級，確保風險等級之更新。
（五）辦理具重大性之委外事項依風險情境進行定期或不定期測試或演練。
三、訂定緊急應變計畫及終止委託之移轉機制。
一、建立作業委外風險與效益分析之制度。
二、建立足以辨識、衡量、監督及控制委外相關風險之程序或管理措施：
（一）評估委外事項之風險程度、重大性及對業務影響程度。
（二）確保金融機構及受委託機構具備足夠之專業知識與資源。
（三）考量相關風險因素，進行委外作業風險等級之評估，及降低風險之適當措施。
（四）定期評估風險等級，確保風險等級之更新。
（五）辦理具重大性之委外事項依風險情境進行定期或不定期測試或演練。
三、訂定緊急應變計畫及終止委託之移轉機制。