Implementation Rules for the Internal Audit and Internal Control System of Specialized Electronic Payment Institutions Article 23
A specialized electronic payment institution shall file the deficiencies, irregularities, and improvement of internal audit of the previous year to the competent authority for record in a format prescribed by the competent authority via a web-based information system within five months after the end of each fiscal year.
中文原文 電子支付機構內部控制及稽核制度實施辦法第23條
專營電子支付機構應於每會計年度終了後五個月內將上一年度內部控制制度缺失與異常事項及其改善情形，依主管機關規定格式以網際網路資訊系統申報主管機關備查。