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Article NO. Content

Title:

Ethical Corporate Management Best Practice Principles for TWSE/GTSM Listed Companies  CH

Amended Date: 2014.11.07
Article 20     TWSE/GTSM listed companies shall establish effective accounting systems and internal control systems for business activities possibly at a higher risk of being involved in an unethical conduct, not have under-the-table accounts or keep secret accounts, and conduct reviews regularly so as to ensure that the design and enforcement of the systems are showing results.
    The internal audit unit of a TWSE/GTSM listed company shall periodically examine the company's compliance with the foregoing systems and prepare audit reports and submit the same to the board of directors. The internal audit unit may engage a certified public accountant to carry out the audit, and may engage professionals to assist if necessary.