Implementation Rules for the Internal Audit and Internal Control System of Specialized Electronic Payment Institutions Article 24
A specialized electronic payment institution shall establish a self-inspection system. Its business, finance, asset safekeeping and information units shall conduct a routine self-inspection and a special self-inspection at least semi-annually.For the self-inspection mentioned in the preceding paragraph, the head of the unit shall assign a person other than the original handling staff to conduct the inspection and keep the inspection activity confidential before implementation.The self-inspection report under Paragraph 1 hereof shall include working papers, and along with the relevant information shall be retained for at least five years for future reference.
中文原文 電子支付機構內部控制及稽核制度實施辦法第24條
專營電子支付機構應建立自行查核制度。
各業務、財務、資產保管及資訊單位應每半年至少辦理一次一般自行查核及一次專案自行查核。
各單位辦理前項之自行查核，應由該單位主管指定非原經辦人員辦理並事先保密。
第一項自行查核報告應作成工作底稿，併同自行查核報告及相關資料至少留存五年備查。
各業務、財務、資產保管及資訊單位應每半年至少辦理一次一般自行查核及一次專案自行查核。
各單位辦理前項之自行查核，應由該單位主管指定非原經辦人員辦理並事先保密。
第一項自行查核報告應作成工作底稿，併同自行查核報告及相關資料至少留存五年備查。