Implementation Rules for the Internal Audit and Internal Control System of Specialized Electronic Payment Institutions Article 40

After an examination conducted by the competent authority completed or an examination report received, the internal audit unit of a specialized electronic payment institution shall, based on the principle of materiality, promptly notify the directors and supervisors, and report in the next board meeting. The content of the report shall include examination communication meeting, major deficiencies found in the examination, improvement actions required by the competent authority, or possible disciplinary measures to be taken.