Regulations Governing Internal Audit and Internal Control System of Anti-Money Laundering and Countering Terrorism Financing of Financial Leasing Enterprises Article 7
A financial leasing enterprise shall conduct an independent audit on the following matters and submit audit opinions:1. Whether the ML/TF risk assessment and the AML/CFT program meet the regulatory requirements and are implemented; and2. The effectiveness of the AML/CFT program.If the financial leasing enterprise has an internal audit unit established under other laws and regulations, the independent audit mentioned in the preceding paragraph shall be conducted by the internal audit unit.
中文原文 辦理融資性租賃業務事業防制洗錢及打擊資恐內部控制與稽核制度實施辦法第7條
本事業應辦理下列事項之獨立查核，並提具查核意見：
一、洗錢及資恐風險評估與防制洗錢及打擊資恐計畫是否符合法規要求並落實執行。
二、防制洗錢及打擊資恐計畫之有效性。
本事業如依其他法令規定設有內部稽核單位者，前項之查核應由內部稽核單位辦理。
一、洗錢及資恐風險評估與防制洗錢及打擊資恐計畫是否符合法規要求並落實執行。
二、防制洗錢及打擊資恐計畫之有效性。
本事業如依其他法令規定設有內部稽核單位者，前項之查核應由內部稽核單位辦理。