Regulations Governing the Trading of Financial Derivatives by Bills Finance Companies Article 7
The auditing unit of a bills finance company shall conduct audit by the following principles, produce audit reports by the month and submit the reports to the board of directors’ meeting or executive directors’ meeting. In case any material deficiency or violation is found in the audit, the auditing unit shall promptly report the matter to the Competent Authority in writing:1. Auditing the status of compliance with the financial derivatives trading procedure and applicable regulations.2. The audit of internal control measures shall include auditing the functions of internal check and cross-check.3. Evaluating the independence of risk management operation and the compliance with established risk limits.4. Verifying the reliability of the sources of trading documents.
中文原文 票券金融公司從事衍生性金融商品交易管理辦法第7條
票券金融公司稽核單位應依下列原則辦理查核作業，按月作成稽核報告，並提報董事會或常務董事會；如有重大缺失或違規情事，應即函報主管機關：
一、查核遵循從事衍生性金融商品交易處理程序及法令規定之情形。
二、查核內部控制措施時，應包括查核內部牽制及勾稽功能。
三、評估風險管理作業之獨立性及風險限額執行情形。
四、驗證交易文件資料來源之可靠性。
一、查核遵循從事衍生性金融商品交易處理程序及法令規定之情形。
二、查核內部控制措施時，應包括查核內部牽制及勾稽功能。
三、評估風險管理作業之獨立性及風險限額執行情形。
四、驗證交易文件資料來源之可靠性。