Regulations Governing Internal Operating Systems and Procedures for Banks Conducting Financial Derivatives Business Article 31
A bank shall include the matters mentioned in the preceding two paragraphs as internal control and internal audit items and conduct audit accordingly.
中文原文 銀行辦理衍生性金融商品業務內部作業制度及程序管理辦法第31條
銀行應將前二條之內容，納入內部控制及內部稽核項目並辦理查核。