Implementation Rules for the Internal Audit and Internal Control System of Specialized Electronic Payment Institutions Article 4
The primary purpose of a specialized electronic payment institution's internal controls are to promote sound business operations and, through joint compliance by its board of directors, management, and all employees, to reasonably ensure that the following objectives are achieved:1. Effectiveness and efficiency of operations;2. Reliability, timeliness, transparency and compliance of reporting; and3. Compliance with applicable laws and regulations.The objective of effectiveness and efficiency of operations referred to in Subparagraph 1 of the preceding paragraph includes objectives such as profits, performance, and safeguarding asset security.The "reporting" referred to in Subparagraph 2 of Paragraph 1 includes internal and external financial reporting and non-financial reporting on the specialized electronic payment institution, where the objectives of financial reporting for external purpose include ensuring that it is prepared in accordance with the generally accepted accounting principles (GAAP), and that transactions are made with proper approval.
中文原文 電子支付機構內部控制及稽核制度實施辦法第4條
內部控制之基本目的在於促進專營電子支付機構健全經營，並應由其董事會、管理階層及所有從業人員共同遵行，以合理確保達成下列目標：
一、營運之效果及效率。
二、報導具可靠性、及時性、透明性及符合相關規範。
三、相關法令規章之遵循。
前項第一款所稱營運之效果及效率目標，包括獲利、績效及保障資產安全等目標。
第一項第二款所稱之報導包括專營電子支付機構內部與外部財務報導及非財務報導。
其中外部財務報導之目標包括確保對外之財務報表係依照一般公認會計原則編製，交易經適當核准等目標。
一、營運之效果及效率。
二、報導具可靠性、及時性、透明性及符合相關規範。
三、相關法令規章之遵循。
前項第一款所稱營運之效果及效率目標，包括獲利、績效及保障資產安全等目標。
第一項第二款所稱之報導包括專營電子支付機構內部與外部財務報導及非財務報導。
其中外部財務報導之目標包括確保對外之財務報表係依照一般公認會計原則編製，交易經適當核准等目標。