Implementation Rules for the Internal Audit and Internal Control System of Specialized Electronic Payment Institutions Article 6
The board of directors of the specialized electronic payment institution must be aware of the operational risks that the company faces, supervise its performance of operations, and bear the ultimate responsibility for ensuring its internal control system to be established and maintained appropriately and effectively.
中文原文 電子支付機構內部控制及稽核制度實施辦法第6條
專營電子支付機構董事會應認知營運所面臨之風險，監督其營運結果，並對於確保建立及維持適當有效之內部控制制度負有最終之責任。