Regulations Governing Approval and Administration of Short-term Bills Clearing and Depository Organizations Article 26
Unless otherwise specified in other regulations, a short-term bills clearing and depository organization shall set up an audit unit and appoint a chief auditor under the Board of Directors to implement independent audit operations and regularly report to the board of directors and supervisors.
中文原文 短期票券集中保管結算機構許可及管理辦法第26條
短期票券集中保管結算機構除其他法令另有規定外，應設隸屬董事會之稽核單位及置總稽核乙名，獨立執行稽核業務，並定期向董事會及監察人報告。