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金融監督管理委員會民國111年10月27日金管檢保字第11106101871號
核釋本國保險業依「保險業內部控制及稽核制度實施辦法」第18條之1第1項規定向本會申請採行風險導向內部稽核制度，應遵循事項相關規定，自發布日生效
FINANCIAL SUPERVISORY COMMISSION Order is hereby given, for the interpretive rule pursuant to Paragraph 1 of Article 18-1 of "Regulations Governing Implementation of Internal Control and Auditing System of Insurance Enterprises", which stipulates relevant rules of compliance matters for domestic insurance companies who apply to the FSC for adopting a risk-based internal auditing system (interpretive rule becomes effective from 27th, October 2022)
