The Act Governing Electronic Payment Institutions Article 33
A specialized electronic payment institution shall establish an internal control and audit system; regulations governing the objectives, principles, policies, operating procedures, qualification requirements for internal auditors, the scope of internal control audits undertaken by appointed certified public accountants, and other compliance matters shall be prescribed by the competent authority.
中文原文 電子支付機構管理條例第33條
專營電子支付機構應建立內部控制及稽核制度；其目的、原則、政策、作業程序、內部稽核人員應具備之資格條件、委託會計師辦理內部控制查核之範圍及其他應遵行事項之辦法，由主管機關定之。