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Article 6
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The TWSE carries out internal control system audits on listed companies with a view to checking whether the internal auditors of audited companies have faithfully carried out auditing operations. The key points for each audit item include:
- whether an internal control system has been adopted in compliance with securities-related laws and regulations and with laws and regulations applicable to the industry to which it belongs.
- whether internal controls have been faithfully implemented in compliance with the internal control system.
- whether internal audits have been faithfully implemented in compliance with the annual audit plan.
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