Regulations Governing the Implementation of Internal Control and Audit System and Business Solicitation System of Insurance Agent Companies and Insurance Broker Companies Article 3
The term “internal control and audit system and business solicitation system and procedures” referred to in these Regulations are management processes defined by the management, approved by the board of directors (council) and implemented by the board of directors (council), the management and other employees for the purpose of promoting sound operations of the company to reasonably ensure that the following objectives are achieved:1. Effectiveness and efficiency of operations.2. All transactions take place under proper authorization.3. Enhancing the skills of insurance solicitors, treating all consumers fairly and soliciting business in an explicit, fair and reasonable manner.4. Premiums and related expenses collected from or turned in on behalf of policy proposers are safeguarded.5. Financial and other records provide reliable, timely, transparent, complete, accurate and verifiable information and comply with relevant rules and regulations.6. Compliance with applicable laws and regulations.
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3條
本辦法所稱內部控制、稽核制度與招攬處理制度及程序，係指管理階層所設計，董（理）事會通過，並由董（理）事會、管理階層及其他員工執行之管理過程，其目的在於促進公司之健全經營，以合理確保達成下列目標：
一、營運之效果及效率。
二、各項交易均經適當之授權。
三、提升從事保險招攬業務人員技能，公平對待消費者，並以明確公平合理方法招攬業務。
四、代收或代收轉付要保人之保險費與相關費用受到安全保障。
五、財務與其他紀錄提供可靠、及時、透明、完整、正確與可供驗證之資訊及符合相關規範。
六、相關法令規章之遵循。
一、營運之效果及效率。
二、各項交易均經適當之授權。
三、提升從事保險招攬業務人員技能，公平對待消費者，並以明確公平合理方法招攬業務。
四、代收或代收轉付要保人之保險費與相關費用受到安全保障。
五、財務與其他紀錄提供可靠、及時、透明、完整、正確與可供驗證之資訊及符合相關規範。
六、相關法令規章之遵循。