Implementation Rules for the Internal Audit and Internal Control System of Specialized Electronic Payment Institutions Article 33
The compliance unit of a specialized electronic payment institution shall conduct the following tasks:1. Establishing a system for clear and adequate conveyance, consultation, coordination and communication of compliance matters.2. Keeping operating and management rules and procedures updated in line with relevant regulations to make sure all business activities comply with regulatory requirements.3. Before a specialized electronic payment institution introduces a new product or service, or applies to the competent authority for approval to offer a new business, the chief compliance officer shall issue and sign an opinion statement undertaking that the new product, service or business complies with applicable regulations and internal rules.4. Drafting the details of evaluation and procedures for evaluating regulatory compliance, overseeing the periodic self-evaluation conducted by respective units, and assessing the compliance self-evaluation conducted by respective units and producing a report thereon, which, after being signed off by the president, will be used as reference in the performance evaluation of the unit.5. Providing pertinent appropriate regulatory training to personnel at various units.The internal audit unit may draft the details of evaluation and procedures for evaluating compliance by its subordinate units and perform self-evaluation of the compliance status of its subordinate units, to which the provisions in Subparagraph 4 of the preceding paragraph do not apply.A specialized electronic payment institution shall perform self-evaluation of compliance at least semiannually. The results shall be sent to the compliance unit for future reference. The head of a unit shall designate a dedicated person to carry out the unit's self-evaluation.The working papers and information on the self-evaluation work under the preceding paragraph shall be retained for at least five years.
中文原文 電子支付機構內部控制及稽核制度實施辦法第33條
法令遵循單位應辦理下列事項：
一、建立清楚適當之法令規章傳達、諮詢、協調及溝通系統。
二、確認各項作業及管理規章均配合相關法規適時更新，使各項營運活動符合法令規定。
三、於專營電子支付機構推出各項新商品、服務及向主管機關申請開辦新種業務前，法令遵循主管應出具符合法令及內部規範之意見並簽署負責。
四、訂定法令遵循之評估內容與程序，及督導各單位定期自行評估執行情形，並對各單位法令遵循自行評估作業成效加以考核，經簽報總經理後，作為單位考評之參考依據。
五、對各單位人員施以適當合宜之法令規章訓練。
內部稽核單位得自行訂定所屬單位法令遵循之評估內容與程序，及自行評估所屬單位法令遵循執行情形，不適用前項第四款規定。
法令遵循自行評估作業每半年至少須辦理一次，其辦理結果應送法令遵循單位備查。
各單位辦理自行評估作業，應由該單位主管指定專人辦理。
前項自行評估工作底稿及資料應至少保存五年。
一、建立清楚適當之法令規章傳達、諮詢、協調及溝通系統。
二、確認各項作業及管理規章均配合相關法規適時更新，使各項營運活動符合法令規定。
三、於專營電子支付機構推出各項新商品、服務及向主管機關申請開辦新種業務前，法令遵循主管應出具符合法令及內部規範之意見並簽署負責。
四、訂定法令遵循之評估內容與程序，及督導各單位定期自行評估執行情形，並對各單位法令遵循自行評估作業成效加以考核，經簽報總經理後，作為單位考評之參考依據。
五、對各單位人員施以適當合宜之法令規章訓練。
內部稽核單位得自行訂定所屬單位法令遵循之評估內容與程序，及自行評估所屬單位法令遵循執行情形，不適用前項第四款規定。
法令遵循自行評估作業每半年至少須辦理一次，其辦理結果應送法令遵循單位備查。
各單位辦理自行評估作業，應由該單位主管指定專人辦理。
前項自行評估工作底稿及資料應至少保存五年。