• Font Size:
  • S
  • M
  • L
友善列印
WORD

Article NO. Content

Title:

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

Amended Date: 2017.04.10 
Categories: Primary Market > Management > Auditing and Review
Article 6     The TSEC carries out internal control system audits on listed companies with a view to checking whether the internal auditors of audited companies have faithfully carried out auditing operations. The key points for each audit item include:
  1. whether an internal control system has been adopted in compliance with securities-related laws and regulations and with laws and regulations applicable to the industry to which it belongs.
  2. whether internal controls have been faithfully implemented in compliance with the internal control system.
  3. whether internal audits have been faithfully implemented in compliance with the annual audit plan.