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Article NO. Content

Title:

Regulations Governing the Establishment of Internal Control Systems by Service Enterprises in Securities and Futures Markets  CH

Amended Date: 2024.04.22 
Article 13 A service enterprise shall include at least the following items in its implementation rules for internal audits:<br/>1. Purpose, functions, and responsibilities of the internal audit unit.<br/>2. Assessment of the system of internal controls to measure the effectiveness of, and compliance with, the established policies and procedures, and their effects on operational activities.<br/>3. A detailed listing of audit items, times, procedures, and methods.