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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 23     A service enterprise's findings in its self-assessment of the internal control system shall classify the system as either "effective internal control system" or "materially deficient internal control system" based on whether or not the system provides reasonable assurance regarding the following:
  1. That the board of directors and the general manager understand the degree to which the objective of effectiveness and efficiency of operations has been achieved.
  2. That reporting is reliable, timely, transparent, and complies with applicable rules.
  3. That applicable laws, regulations, and bylaws have been complied with.