Regulations Governing Implementation of Internal Control and Auditing System of Insurance Enterprises Article 19
When an insurance enterprise carries out routine audit, its internal audit report shall disclose the following information based on the business nature of the audited unit:1. Scope of audit, summary commentary, financial status, capital adequacy, business performance, asset quality, management of shares, management of the board of directors and audit committee meeting procedures, regulatory compliance, related-party transactions, control and internal management of various businesses, management of customer data confidentiality, information management, employee confidentiality education, management of sustainability information, and implementation of self-inspection, and an evaluation of the above matters.2. Examination opinions on material violations, deficiencies or frauds occurred at various units, and suggestions for disciplinary actions against negligent employees.3. The examination opinions or deficiencies identified by the competent authority, accountants, internal audit unit (including the internal audit unit of the financial holding company), and self-inspection personnel, and the improvement status of items that are listed as needing further improvement in the statement on internal control.The internal audit reports, working papers and relevant information under the preceding paragraph shall be retained for at least 5 years.An insurance enterprise shall, in a prescribed format and via a Web-based information system, file with the competent authority for record next year's audit plan before the end of December each year and a report on the execution of its previous year's annual audit plan before the end of February each year.An insurance enterprise shall, by the end of each fiscal year, deliver its next year's audit plan in writing to its supervisors or audit committee for review and record the comments of supervisors or audit committee. If the insurance enterprise does not have an audit committee but independent directors, it shall deliver the audit plan to the independent directors for comments.The audit plan under 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.The annual audit plan and changes thereof shall be approved by the board of directors.
中文原文 保險業內部控制及稽核制度實施辦法第19條
保險業辦理一般查核，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、財務狀況、資本適足性、經營績效、資產品質、股權管理、董（理）事會及審計委員會議事運作之管理、法令遵循、利害關係人交易、各項業務作業控制與內部管理、客戶資料保密管理、資訊管理、員工保密教育、永續資訊之管理及自行查核辦理情形，並加以評估。
二、對各單位發生重大違法、缺失或弊端之檢查意見及對失職人員之懲處建議。
三、各單位對主管機關、會計師、內部稽核單位（含金融控股公司內部稽核單位）與自行查核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。
保險業應於每年十二月底將次一年度稽核計畫及每年二月底前將上一年度之年度稽核計畫執行情形，依規定格式以網際網路資訊系統申報主管機關備查。
保險業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）或審計委員會核議，並作成紀錄，如未設審計委員會而有獨立董事者，並應先送獨立董事表示意見。
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。
一、查核範圍、綜合評述、財務狀況、資本適足性、經營績效、資產品質、股權管理、董（理）事會及審計委員會議事運作之管理、法令遵循、利害關係人交易、各項業務作業控制與內部管理、客戶資料保密管理、資訊管理、員工保密教育、永續資訊之管理及自行查核辦理情形，並加以評估。
二、對各單位發生重大違法、缺失或弊端之檢查意見及對失職人員之懲處建議。
三、各單位對主管機關、會計師、內部稽核單位（含金融控股公司內部稽核單位）與自行查核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。
保險業應於每年十二月底將次一年度稽核計畫及每年二月底前將上一年度之年度稽核計畫執行情形，依規定格式以網際網路資訊系統申報主管機關備查。
保險業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）或審計委員會核議，並作成紀錄，如未設審計委員會而有獨立董事者，並應先送獨立董事表示意見。
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。