Regulations Governing Approval and Administration of Financial Information Service Enterprises Engaging in Inter-Financial Institution Funds Transfer and Settlement Article 36
The internal audit team of an interbank financial information network enterprise should conduct at least one general inspection and one special inspection each year in regards to the business, finance, asset management and information security. For other management units, at least one special inspection is required.
中文原文 金融機構間資金移轉帳務清算之金融資訊服務事業許可及管理辦法第36條
跨行金融資訊網路事業內部稽核單位對營業、財務、資產保管及資訊單位每年至少應辦理一次一般查核及一次專案查核，對其他管理單位每年至少應辦理一次專案查核。