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Article 20
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TWSE/GTSM listed companies shall establish effective accounting systems and internal control systems for business activities possibly at a higher risk of being involved in an unethical conduct, not have under-the-table accounts or keep secret accounts, and conduct reviews regularly so as to ensure that the design and enforcement of the systems are showing results.
The internal audit unit of a TWSE/GTSM listed company shall,based on the results of assessment of the risk of involvement in unethical conduct, devise relevant audit plans﹐ includingauditees, audit scope, audit items,audit frequency, etc.,and examine accordingly the compliance with the prevention programs. The internal audit unit may engage a certified public accountant to carry out the audit, and may engage professionals to assist if necessary.
The results of examination in the preceding paragraph shall be reported to senior management and the ethical management dedicated unit and put down in writing in the form of an audit report to be submitted to the board of directors.
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