Regulations Governing Implementation of Internal Control and Auditing System of Insurance Enterprises Article 18

The internal audit unit of an insurance enterprise shall conduct at least a routine audit every year on its business, finance, information and other management units, and conduct special audits as needed. The audit of its overseas branches (including liaison office) may be replaced with a reporting audit or have site audit frequency adjusted flexibly.The internal audit unit shall include the implementation status of regulatory compliance system into the routine audit or special audit of the business and management units.