Regulations Governing Implementation of Internal Control and Auditing System of Insurance Enterprises Article 2
The term "internal control system" as used in these Regulations means a management process designed by the management, passed by the board of directors, and implemented by the board of directors, management and other employees. The purpose of internal control system is to promote sound business operations of an insurance enterprise so as to reasonably ensure that the following objectives are achieved:1. The insurance enterprise operates its business in a prudent manner in accordance with the policies and strategies formulated by its board of directors to achieve effectiveness and efficiency in profitability and performance.2. All transactions are properly authorized;3. Assets are safeguarded;4. Financial and other records provide reliable, timely, transparent, complete, accurate and verifiable information and comply with relevant rules and regulations;5. Management can identify, assess, manage and control operational risks and maintain sufficient capital to address operational risk exposures; and6. Compliance with applicable rules and regulations.
中文原文 保險業內部控制及稽核制度實施辦法第2條
本辦法所稱內部控制制度，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，其目的在於促進保險業之健全經營，以合理確保達成下列目標：
一、保險業之營運係以謹慎之態度，依據董（理）事會所制定之政策及策略進行，以達成營運獲利、績效之效果及效率。
二、各項交易均經適當之授權。
三、資產受到安全保障。
四、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。
五、管理階層能辨識、評估、管理，及控制營運之風險，並保有適足之資本以因應風險。
六、相關法令規章之遵循。
一、保險業之營運係以謹慎之態度，依據董（理）事會所制定之政策及策略進行，以達成營運獲利、績效之效果及效率。
二、各項交易均經適當之授權。
三、資產受到安全保障。
四、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。
五、管理階層能辨識、評估、管理，及控制營運之風險，並保有適足之資本以因應風險。
六、相關法令規章之遵循。