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Article NO. Content


Taiwan Stock Exchange Corporation Review and Assessment Standards for Internal Control and Internal Audits of Applications by Securities Firms for Conducting Specific Business Operations  CH

Amended Date: 2007.01.18 
Categories: Market Supervision > Regulation of Securities Firms
Article 2     For purposes of these Standards, the term "Specific Business Operations" means the various business operations which a securities firm applies for conducting pursuant to the "Regulations Governing Securities Lending by Securities Firms" or the "Regulations Governing Borrowing or Lending Money in Connection with Securities Business by Securities Firms".
    For purposes of these Standards, the term "audit" includes routine audits, selective audits, and special audits of the head office and branches of a securities firm (including on-site audits and documents audits ); and internal audits by a securities firm include self-audits by its branches.