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Article NO. Content

Title:

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 3     For purposes of these Standards, a securities firm with a good record of internal control and internal audit and a sound and effective internal control system refers to a securities firm satisfying the following conditions:
  1. Not having been given any deduction of 25 points or more in any assessment and audit of its internal control as conducted by the Taiwan Stock Exchange Corporation ("TWSE") or Gre-Tai Securities Market ("GTSM")in the past year; if the securities firm was not audited in the past year, not having been given any deduction of 25 points or more in the last assessment and audit of its internal control system.
  2. Its internal auditing procedures scoring on average 75 points or more in the routine audit conducted by the TWSE or GTSM in the past year; if the securities firm was not audited in the past year, its internal auditing procedures scoring 75 points or more in the last routine audit conducted.