The TWSE carries out internal control system audits on TWSE primary listed companies in order to ascertain whether the internal auditors of audited companies have faithfully carried out auditing operations. The key points for each audit item include:
- Whether an internal control system has been adopted in compliance with applicable laws and regulations.
- Whether internal controls have been faithfully implemented in compliance with the internal control system.
- Whether internal audits have been faithfully implemented in compliance with the annual audit plan.