Regulations Governing the Implementation of Internal Control and Audit System and Business Solicitation System of Insurance Agent Companies and Insurance Broker Companies Article 10
The purpose of the internal audit system is to assist the board of directors(council) and management in checking and assessing whether the internal control system operates effectively, and to provide timely recommendations for improvement so as to ensure the on-going and effective implementation of the internal control system and provide the basis for reviewing and revising internal control system.
中文原文 保險代理人公司保險經紀人公司內部控制稽核制度及招攬處理制度實施辦法第10條
內部稽核制度之目的，在於協助董（理）事會及管理階層查核及評估內部控制制度是否有效運作，並適時提供改進建議，以確保內部控制制度得以持續有效實施及作為檢討修正內部控制制度之依據。