Regulations Governing the Implementation of Internal Control and Audit System and Business Solicitation System of Insurance Agent Companies and Insurance Broker Companies Article 18
The internal audit report prepared by an auditor for a routine audit shall disclose at least the following information:1. Scope of audit, summary review of audit, financial and business conditions, regulatory compliance, control and internal management of various businesses, management of customer information confidentiality, training, measures for the protection of consumer interests, and implementation of self-evaluation, and the evaluation of those items.2. Opinions on material violation, deficiency or fraud that has taken place, and recommendations for punishment of derelict employees.3. Status of improvement measures taken in response to the examination opinions given or deficiencies identified by the competent authority, independent auditor, internal auditor, or self-evaluation personnel, or matters requiring further improvement efforts as specified in the statement on internal controls.The internal audit report mentioned in the preceding paragraph and its working papers and related information shall be preserved for at least five (5) years.Insurance agent companies, insurance broker companies or banks shall, by the end of each fiscal year, deliver its next year's audit plan in writing to the supervisors (board of supervisors) or audit committee for review and make record of the review.The audit plan mentioned in the preceding paragraph shall contain at least a description of the audit plan, key annual audit items, units to be audited, nature of audit (routine audit or special audit), and frequency of audit and whether the audit plan is in compliance with the requirements of the competent authority. If the audit is a special audit, the scope of audit should also be noted.Annual audit plan and any revisions thereto must be approved by the board of directors (council).An auditor shall report matters specified in the second subparagraph of Paragraph 1 hereof to the competent authority after confirming the facts.
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18條
稽核人員辦理一般查核，其內部稽核報告內容應依受檢單位之性質，分別揭露下列項目：
一、查核範圍、綜合評述、財務業務狀況、法令遵循、各項業務作業控制與內部管理、客戶資料保護管理、教育訓練、消費者權益保護措施及自行評估辦理情形並加以評估。
二、對發生重大違法、缺失或弊端之檢查意見及對失職人員之懲處建議。
三、對主管機關、會計師、稽核人員與自行評估人員所提列之檢查意見或查核缺失事項，及內部控制制度聲明書所列應加強辦理改善事項之未改善情形。
前項之內部稽核報告、工作底稿及相關資料應至少保存五年。
保險代理人公司、保險經紀人公司、銀行應於每會計年度終了前將次一年度稽核計畫以書面交付監察人（監事會）或審計委員會核議，並作成紀錄。
前項提交稽核計畫內容至少應包括：計畫編列說明、年度稽核重點項目、計畫受檢單位、查核性質（一般檢查或專案檢查）、查核頻次與主管機關規定是否相符等，如查核性質屬專案檢查者，應註明專案查核範圍。
年度稽核計畫應經董（理）事會通過；修正時，亦同。
有第一項第二款之情事者，稽核人員應於查明後函報主管機關。
一、查核範圍、綜合評述、財務業務狀況、法令遵循、各項業務作業控制與內部管理、客戶資料保護管理、教育訓練、消費者權益保護措施及自行評估辦理情形並加以評估。
二、對發生重大違法、缺失或弊端之檢查意見及對失職人員之懲處建議。
三、對主管機關、會計師、稽核人員與自行評估人員所提列之檢查意見或查核缺失事項，及內部控制制度聲明書所列應加強辦理改善事項之未改善情形。
前項之內部稽核報告、工作底稿及相關資料應至少保存五年。
保險代理人公司、保險經紀人公司、銀行應於每會計年度終了前將次一年度稽核計畫以書面交付監察人（監事會）或審計委員會核議，並作成紀錄。
前項提交稽核計畫內容至少應包括：計畫編列說明、年度稽核重點項目、計畫受檢單位、查核性質（一般檢查或專案檢查）、查核頻次與主管機關規定是否相符等，如查核性質屬專案檢查者，應註明專案查核範圍。
年度稽核計畫應經董（理）事會通過；修正時，亦同。
有第一項第二款之情事者，稽核人員應於查明後函報主管機關。