Regulations Governing Implementation of Internal Control and Audit System for Anti-Money Laundering and Countering Terrorism Financing of Insurance Companies, Post Offices Engaging in Simple Life Insurance Business and Other Financial Institutions De Article 9
The FSC may adopt a risk-based approach to appoint officer(s) or entrust other appropriate institutions at any time to examine the implementation of the internal AML/CFT control system of an insurance company, a post office engaging in simple life insurance business or an other FSC-designated institution. The examination may be conducted onsite and offsite.In carrying out the examination mentioned in the preceding paragraph, the FSC or the entrusted examiner may require an insurance company, a post office engaging in simple life insurance business or an other FSC-designated institution to produce relevant account books, documents, electronic files, or other such materials. The aforementioned materials shall all be provided, regardless whether they are stored in writing, electronic file or email or by any other means, and the examinee may not for any reason circumvent, refuse or obstruct the examination.
中文原文 保險公司與辦理簡易人壽保險業務之郵政機構及其他經金融監督管理委員會指定之金融機構防制洗錢及打擊資恐內部控制與稽核制度實施辦法第9條
本會對於保險公司、辦理簡易人壽保險業務之郵政機構及其他經本會指定機構防制洗錢及打擊資恐內部控制及稽核制度之執行情形，得採風險基礎方法隨時派員或委託適當機構辦理查核，查核方式包括現地查核及非現地查核。
本會或受委託查核者執行前項查核，得命保險公司、辦理簡易人壽保險業務之郵政機構及其他經本會指定機構提示有關帳簿、文件、電子資料檔或其他相關資料。
前開資料儲存形式不論係以書面、電子檔案、電子郵件或任何其他形式方式儲存，均應提供，不得以任何理由規避、拒絕或妨礙查核。
本會或受委託查核者執行前項查核，得命保險公司、辦理簡易人壽保險業務之郵政機構及其他經本會指定機構提示有關帳簿、文件、電子資料檔或其他相關資料。
前開資料儲存形式不論係以書面、電子檔案、電子郵件或任何其他形式方式儲存，均應提供，不得以任何理由規避、拒絕或妨礙查核。