Implementation Rules for the Internal Audit and Internal Control System of Specialized Electronic Payment Institutions Article 7
A specialized electronic payment institution shall establish an internal audit system, self-inspection system, regulatory compliance system, and risk management mechanism to maintain the effective and proper operation of its internal control system.
中文原文 電子支付機構內部控制及稽核制度實施辦法第7條
專營電子支付機構應建立內部稽核制度、自行查核制度、法令遵循制度以及風險管理機制，以維持有效適當之內部控制制度運作。