Regulations Governing Implementation of Internal Control and Auditing System of Insurance Enterprises Article 32
The regulatory compliance unit should draw up an annual regulatory compliance plan, which will be implemented after being passed by the board of directors.The annual regulatory compliance plan shall contain at least the following particulars:1. Evaluation plan for regulatory compliance by respective unit;2. Review of handling results for regulatory violation cases in the previous year;3. Management of changes in insurance related laws and regulations;4. Training and promotion of regulatory compliance matters; and5. Review and improvement of regulatory compliance system.The regulatory compliance unit of an insurance enterprise should conduct the following tasks:1. Establishing a system for clear and adequate conveyance, consultation, coordination and communication of rules and regulations.2. Keeping operating and management rules and procedures updated in line with relevant regulations to make sure all business activities comply with regulatory requirements.3. Before an insurance enterprise introduces a service, a new insurance product or an insurance product which is deemed to constitute material change by the competent authority and requires approval by the competent authority before marketing, or undertakes specific or major use of funds, the head office chief compliance officer shall issue and sign an opinion statement undertaking that the service, product or use of funds complies with applicable regulations and internal rules.4. Drafting the details of evaluation and procedures for evaluating regulatory compliance, overseeing the periodic self-evaluation conducted by respective units, and assessing the compliance self-evaluation conducted by respective units and producing a report thereon, which, after being signed off by the general manager, will be used as reference in the performance evaluation of respective units.5. Providing pertinent regulatory training to personnel of various units.6. Supervising the introduction, establishment and implementation of relevant internal rules by the compliance officer of respective unit.The internal audit unit may draft the details of evaluation and procedures for evaluating compliance by its subordinate units and perform self-evaluation of the compliance status of its subordinate units, to which the provisions in Subparagraph 4 of the preceding paragraph do not apply.
中文原文 保險業內部控制及稽核制度實施辦法第32條
法令遵循單位應擬訂年度法令遵循計畫，報經董（理）事會通過後實施。
年度法令遵循計畫至少應包括：
一、對各單位法令遵循事項之評估計畫。
二、上年度違反法令規章案件處理結果之覆核。
三、保險法令等相關法令規章之變動管理。
四、法令遵循之教育訓練及業務宣導。
五、法令遵循制度之檢討改善。
法令遵循單位應辦理下列事項：
一、建立清楚適當之法令規章傳達、諮詢、協調與溝通系統。
二、確認各項作業及管理規章均配合相關法規適時更新，使各項營運活動符合法令規章規定。
三、於保險業推出各項服務、新保險商品或經主管機關認定屬重大變更應採核准方式辦理之保險商品，及進行特定或重大資金運用前，應由總機構法令遵循主管出具符合法令規章及內部規範之意見並簽署負責。
四、訂定法令遵循之評估內容與程序，及督導各單位定期自行評估執行情形，並對各單位法令遵循自行評估作業成效加以考核，經簽報總經理後，作為單位考評之參考依據。
五、對各單位人員施以適當合宜之法規訓練。
六、應督導各單位法令遵循主管落實執行相關內部規範之導入、建置與實施。
內部稽核單位得自行訂定所屬單位法令遵循之評估內容與程序，及自行評估所屬單位法令遵循執行情形，不適用前項第四款規定。
年度法令遵循計畫至少應包括：
一、對各單位法令遵循事項之評估計畫。
二、上年度違反法令規章案件處理結果之覆核。
三、保險法令等相關法令規章之變動管理。
四、法令遵循之教育訓練及業務宣導。
五、法令遵循制度之檢討改善。
法令遵循單位應辦理下列事項：
一、建立清楚適當之法令規章傳達、諮詢、協調與溝通系統。
二、確認各項作業及管理規章均配合相關法規適時更新，使各項營運活動符合法令規章規定。
三、於保險業推出各項服務、新保險商品或經主管機關認定屬重大變更應採核准方式辦理之保險商品，及進行特定或重大資金運用前，應由總機構法令遵循主管出具符合法令規章及內部規範之意見並簽署負責。
四、訂定法令遵循之評估內容與程序，及督導各單位定期自行評估執行情形，並對各單位法令遵循自行評估作業成效加以考核，經簽報總經理後，作為單位考評之參考依據。
五、對各單位人員施以適當合宜之法規訓練。
六、應督導各單位法令遵循主管落實執行相關內部規範之導入、建置與實施。
內部稽核單位得自行訂定所屬單位法令遵循之評估內容與程序，及自行評估所屬單位法令遵循執行情形，不適用前項第四款規定。