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Article NO. Content

Title:

Taiwan Stock Exchange Corporation Directions for Auditing Internal Control Systems of Listed Companies  CH

Amended Date: 2020.03.10 
Categories: Primary Market > Management > Auditing and Review
Article 5     When auditing the internal control system of a listed company, the TWSE, in addition to auditing one or more audit items selected from the annual audit plan formulated by such audited company, shall list the following matters as requisite audit items, provided that the TWSE may adjust relevant audit items for specific supervisory purposes:
  1. acquisition or disposal of assets.
  2. trading in derivatives.
  3. lending funds to others.
  4. providing endorsements or guarantees for others.
  5. state of operations of the board of directors.
  6. such other audit items as the competent authority or the TWSE may deem necessary.
    An audited company shall submit the following documents within the time limit designated by the TWSE:
  1. Internal Control System Statements for the most recent three years.
  2. any internal audit plan as well as self-inspection report, audit report, and follow-up report and relevant working papers on audit items that are prepared for the given year.
  3. internal control recommendations issued by a certified public accountant for the most recent period.
  4. such other materials as the TWSE may deem necessary.