Regulations Governing Implementation of Internal Control and Auditing System of Insurance Enterprises Article 24
An insurance enterprise should establish a self-inspection system to strengthen internal check so as to prevent the occurrence of fraud. Its finance, business and information units shall conduct routine self-inspection at least once every year and conduct special self-inspection as needed.For the self-inspection mentioned in the preceding paragraph, the head of the unit should assign a person other than the original handling staff to conduct the inspection and keep the inspection activity confidential beforehand.The self-inspection report and its working papers shall be retained for at least 5 years for future reference.An insurance enterprise should establish self-inspection training programs and continue proper training to self-inspection personnel in accordance with the business nature of each unit.
中文原文 保險業內部控制及稽核制度實施辦法第24條
為加強保險業內部牽制藉以防止弊端之發生，保險業應建立自行查核制度。
財務、業務及資訊單位每年至少應辦理一次定期自行查核，並依實際需要辦理專案自行查核。
各單位辦理前項之自行查核時，應由該單位主管指派非原經辦人員辦理，並事先保密。
自行查核報告及工作底稿應至少留存五年備查。
保險業應訂定自行查核訓練計畫，依各單位之業務性質對於自行查核人員應持續施以適當查核訓練。
財務、業務及資訊單位每年至少應辦理一次定期自行查核，並依實際需要辦理專案自行查核。
各單位辦理前項之自行查核時，應由該單位主管指派非原經辦人員辦理，並事先保密。
自行查核報告及工作底稿應至少留存五年備查。
保險業應訂定自行查核訓練計畫，依各單位之業務性質對於自行查核人員應持續施以適當查核訓練。