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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: 2019.03.15 
Article 13     A service enterprise shall include at least the following items in its implementation rules for internal audits:
  1. Purpose, functions, and responsibilities of the internal audit unit.
  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.
  3. A detailed listing of audit items, times, procedures, and methods.