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Article 23
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A public company's findings in its self-assessment of its internal control systems shall classify the systems as either "effective internal control systems" or "materially defective internal control systems" based on whether or not they can reasonably ensure the following:<br/>1. That the board of directors and the general manager understand the degree of achievement of operational effectiveness and efficiency objectives.<br/>2. That the reporting of the company reliable, timely, transparent, and complies with applicable rules.<br/>3. That applicable laws, regulations, and bylaws have been complied with.
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