Regulations Governing Implementation of Internal Control and Auditing System of Insurance Enterprises Article 34-3
The risk management mechanisms established by an insurance company shall include at least the following matters:1. The risk management framework shall include risk governance, risk management organizational framework and duties, risk identification, risk measurement, risk response, risk monitoring and information, communication, and documentation.2.The risk management mechanisms shall incorporate the business management and corporate culture of the insurance company, which adopts qualitative and quantitative technologies in accordance with the risk management policies it established to manage relevant risks that can be reasonably anticipated by the insurance company.3. The insurance company shall set its risk appetite and specify the risk level it is willing to accept to attain strategic objectives and business plans. It must also set main risk limits for regular monitoring and management.
中文原文 保險業內部控制及稽核制度實施辦法第34-3條
保險業所建立之風險管理機制，其內容至少應包括下列事項：
一、風險管理架構包括風險治理、風險管理組織架構與職責、風險辨識、風險衡量、風險回應、風險監控及資訊、溝通與文件化等。
二、應結合保險業之業務經營及企業文化，並依據訂定之風險管理政策，運用各種質化與量化技術，管理保險業可合理預期且具攸關性之重要風險。
三、應訂定風險胃納，具體呈現為達成策略目標及營業計畫，所願意接受之風險程度，並訂定各主要風險限額，定期監控及管理。
一、風險管理架構包括風險治理、風險管理組織架構與職責、風險辨識、風險衡量、風險回應、風險監控及資訊、溝通與文件化等。
二、應結合保險業之業務經營及企業文化，並依據訂定之風險管理政策，運用各種質化與量化技術，管理保險業可合理預期且具攸關性之重要風險。
三、應訂定風險胃納，具體呈現為達成策略目標及營業計畫，所願意接受之風險程度，並訂定各主要風險限額，定期監控及管理。