金融監督管理委員會民國113年4月22日金管證審字第11303819624號

訂定有關「公開發行公司建立內部控制制度處理準則」第6條第2項及「證券暨期貨市場各服務事業建立內部控制制度處理準則」第7條第2項規定，公開發行公司及各服務事業於設計及執行，或自行評估，或會計師受託專案審查公司內部控制制度時，應綜合考量「公開發行公司建立內部控制制度處理準則」第6條第1項及「證券暨期貨市場各服務事業建立內部控制制度處理準則」第7條第1項所列各組成要素之判斷項目，自114年1月1日生效

FINANCIAL SUPERVISORY COMMISSION Order is hereby given, for the stipulation of relevant rules regarding Paragraph 2 of Article 6 of "Regulations Governing Establishment of Internal Control Systems by Public Companies" and Paragraph 2 of Article 7 of "Regulations Governing the Establishment of Internal Control Systems by Service Enterprises in Securities and Futures Markets", which stipulate public companies and other service enterprises designing and operating their internal control systems or carrying out self-assessment, or a certified public accountant (CPA) retained to conduct a special audit of the company's internal control systems, shall fully consider the constituent elements enumerated in Paragraph 1 of Article 6 of "Regulations Governing Establishment of Internal Control Systems by Public Companies" and Paragraph 1 of Article 7 of "Regulations Governing the Establishment of Internal Control Systems by Service Enterprises in Securities and Futures Markets" (stipulation shall become effective from 1st, January 2025)