Chapter 4. File and Notification. |
| Article 32 |
The general manager of a bank shall evaluate carefully and review the enforcement of the internal control system. The bank’s chairman, together with the general manager, the chief auditor, and the chief compliance officer of the head office, shall jointly sign and issue an internal control statement (see attached form), which, subsequent to the approval of the board of directors, shall be disclosed on the bank’s website and filed with the competent authority through a designated website in four months after the end of each fiscal year.
The internal control statement in the foregoing paragraph shall be published in the annual report, the public offering prospectus and the company prospectus as required by laws.
Paragraph 1 does not apply to a bank which is taken over by the competent authority pursuant to laws. |
| Article 33 |
The internal audit report shall be given to the supervisors for perusal, and given to the independent directors or the audit committee if applicable, and filed with the competent authority in two months from the date the audit ends. |
| Article 34 |
The bank shall file the data on the name, age, education, work experience, years of service of its internal auditors and training received by them with the competent authority via the Internet information system before the end of January every year in a format specified by the competent authority. |
| Article 35 |
Where their suggestions regarding material deficiencies or violation in internal control were not accepted by the management that the inaction might bring about material losses to the bank, the internal auditor or chief compliance officer shall immediately produce a report and inform the supervisors and the competent authority. |
| Article 36 |
A bank shall file the audit plan for the following year before the end of each fiscal year and file a report on the implementation status of the previous year’s audit plan in two months after the end of each fiscal year with the competent authority through the Internet information system in a format specified by the competent authority. |
| Article 37 |
A bank shall file a report with the competent authority on the deficiencies of internal control system found in previous year’s internal audit and status of corrective actions taken in five months after the end of each fiscal year through the Internet information system in a format specified by the competent authority. |