Implementation Rules for the Internal Audit and Internal Control System of Specialized Electronic Payment Institutions Article 5

The internal control system of a specialized electronic payment institution shall be passed by its board of directors. If any director expresses dissent or reservation, those opinions and reasons therefor shall be recorded in the meeting minutes of the board of directors, which, together with the internal control system passed by the board, shall be submitted to the supervisors or the audit committee. The preceding provision applies to revisions of the internal control system.