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Article NO. Content

Title:

Regulations Governing Establishment of Internal Control Systems by Public Companies  CH

Amended Date: 2024.04.22 
Article 10 A public company shall carry out internal audits to assist the board of directors and mangers in inspecting and reviewing defects in the internal control systems as well as measuring operational effectiveness and efficiency, and shall make timely recommendations for improvements to ensure the sustained operating effectiveness of the systems and to provide a basis for review and correction.