Implementation Rules for the Internal Audit and Internal Control System of Specialized Electronic Payment Institutions Article 25

The internal audit unit of a specialized electronic payment institution shall continually conduct follow-up reviews on the examination opinions or audit deficiencies brought up by the financial examination authority, accountants, or the internal audit unit (including the internal audit unit of parent company), or in self-inspection conducted by internal units, and on matters requiring improvements as specified in the statement on internal control. It shall submit a written report on the follow-up of improvement actions taken to the board of directors, and deliver a copy of the report to the supervisors or audit committee, which shall be used as an important reference in reward, punishment, and performance evaluation of respective units.