Regulations Governing Internal Operating Systems and Procedures for the Outsourcing of Financial Institution Operation Article 9

The internal control principles and operating procedures set forth in the internal outsourcing rules of a financial institution as provided in subparagraph 6, paragraph 2 of Article 4 herein shall include the following contents: 1. Drawing up and implementing the operating procedures for supervising and managing the scope of outsourcing. 2. Incorporating the operating procedures in the preceding subparagraph into the overall internal control and internal audit systems of the financial institution. 3. Supervising the establishment and implementation of internal control and internal audit systems by the service provider.