Regulations Governing Institutions Engaging In Credit Card Business Article 33
Credit card business institutions shall establish internal control and audit systems. The regulations governing the purpose, principles, policy and operating procedures therefor, the qualification requirements for internal auditors and other matters to be complied with shall be set forth by the Competent Authority.
中文原文 信用卡業務機構管理辦法第33條
信用卡業務機構應建立內部控制及稽核制度；其目的、原則、政策、作業程序、內部稽核人員應具備之資格條件及其他應遵行事項之規範，由主管機關定之。