第2條 公開發行公司建立內部控制制度，除證券、期貨、金融及保險等事業之相關法律另有規定者外，應依本準則以及本準則所訂定之內部控制制度規定辦理。
Article 2 A public company shall establish internal control systems in accordance with these Regulations and with internal control system rules adopted hereunder, except where otherwise provided by another act applicable to securities, futures, financial, or insurance enterprises.
第3條 公開發行公司之內部控制制度係由經理人所設計，董事會通過，並由董事會、經理人及其他員工執行之管理過程，其目的在於促進公司之健全經營，以合理確保下列目標之達成：
Article 3 The internal control systems of a public company are management processes designed by its managers, passed by its board of directors, and implemented by the board of directors, managers, and other employees for purpose of promoting sound operations of the company, so as to reasonably ensure that the following objectives are achieved:
前項第一款所稱營運之效果及效率目標，包括獲利、績效及保障資產安全等目標。
The objective of effectiveness and efficiency of operations referred to in sub-paragraph 1 of the preceding paragraph include objectives such as profits, performance, and safeguard of asset security.
第一項第二款所稱財務報導之可靠性目標，包括確保對外之財務報表係依照一般公認會計原則編製，交易經適當核准等目標。
The objective of "reliability of financial reporting" referred to in paragraph 1, subparagraph 2, includes such objectives as ensuring that external financial reports are prepared in accordance with generally accepted accounting principles and that appropriate approvals are obtained for transactions.
第4條 公開發行公司應以書面訂定內部控制制度，含內部稽核實施細則，並經董事會通過，如有董事表示異議且有紀錄或書面聲明者，公司應將異議意見連同經董事會通過之內部控制制度送各監察人；修正時，亦同。
Article 4 A public company shall set out its internal control systems, including internal audit implementation rules, in writing, and have them passed by the board of directors.
If any director expresses dissent, where stated in minutes or in a written statement, the public company shall submit the dissenting opinions to each supervisor together with the internal control systems approved by the board of directors; the same shall apply to any amendment thereto.
公開發行公司已設置獨立董事者，依前項規定將內部控制制度提報董事會討論時，應充分考量各獨立董事之意見，並將其同意或反對之明確意見及反對之理由列入董事會紀錄。
Where a public company has established the position of independent director, when it submits its internal control systems for discussion by the board of directors pursuant to the preceding paragraph, the board of directors shall take into full consideration each independent director′s opinions; the independent directors′ specific opinions of assent or dissent and the reasons for dissent shall be included in the minutes of the board of directors′ meeting.
第5條 公開發行公司之內部控制制度，應訂定明確之內部組織架構，並載明經理人之設置、職稱、委任與解任及職權範圍等事項。
Article 5 An explicit internal organizational framework shall be prescribed for the internal control systems of a public company, and shall specify matters including the establishment of positions, occupational titles, appointment and dismissal, and scope of duties and powers of the managerial personnel.
公開發行公司應考量公司及其子公司整體之營運活動，設計並確實執行其內部控制制度，且應隨時檢討，以因應公司內外在環境之變遷，俾確保該制度之設計及執行持續有效。
A public company shall consider the overall operational activities of the company and its subsidiaries, design and faithfully implement its internal control systems, and review such systems from time to time, to adapt to changes in its internal and external environment and to ensure sustained design and operating effectiveness of the systems.
前項所稱子公司，應依財團法人中華民國會計研究發展基金會(以下簡稱會計研究發展基金會)發布之財務會計準則公報第五號及第七號之規定認定之。
The subsidiaries referred to in the preceding paragraph are those as determined under the Statement of Financial Accounting Standards Nos. 5 and 7 issued by the Accounting Research and Development Foundation (ARDF) of the Republic of China.
第6條 公開發行公司之內部控制制度應包括下列組成要素：
Article 6 A public company′s internal control systems shall comprise the following constituent elements:
影響控制環境之因素，包括員工之操守、價值觀及能力；董事會及經理人之管理哲學、經營風格；聘僱、訓練、組織員工與指派權責之方式；董事會及監察人之關注及指導等。
控制環境係其他組成要素之基礎。
Factors affecting control environment include the integrity, values, and ability of employees; the management philosophy and operating style of the board of directors and managers; the hiring, training, and organizing of employees and assignment of powers and duties; and attention and guidance of the board of directors and the supervisors.
The control environment is the foundation for the other constituent elements.
二、風險評估：係指公司辨認其目標不能達成之內、外在因素，並評估其影響程度及可能性之過程。
其評估結果，可協助公司及時設計、修正及執行必要之控制作業。
2.
Risk assessment.
Risk assessment refers to the processes by which the company identifies internal and external factors that keep it from achieving its objectives and assesses their impact and probability.
Assessment results can assist the company in designing, correcting, and operating necessary control activities in a timely manner.
三、控制作業：係指設立完善之控制架構及訂定各層級之控制程序，以幫助董事會及經理人確保其指令已被執行，包括核准、授權、驗證、調節、覆核、定期盤點、記錄核對、職能分工、保障資產實體安全、與計畫、預算或前期績效之比較及對子公司之監督與管理等之政策及程序。
3.
Control activities.
Control activities refers to establishing a complete and sound control framework and adopting control procedures for all levels to help the board of directors and managers ensure that their instructions have been carried out.
Control activities include policies and procedures such as those for approval, authorization, inspection, regulation, review, regular inventory taking, record reviews, division of function and powers, safeguard of physical security of assets, comparison with plans, budgets, or performance in previous periods, and supervision and management of subsidiaries.
四、資訊及溝通：所稱資訊，係指資訊系統所辨認、衡量、處理及報導之標的，包括與營運、財務報導或遵循法令等目標有關之財務或非財務資訊。
所稱溝通，係指把資訊告知相關人員，包括公司內、外部溝通。
內部控制制度須具備產生規劃、監督等所需資訊及提供資訊需求者適時取得資訊之機制。
4.
Information and communications.
Information is the subject matter identified, measured, processed, and reported by information systems.
It includes information, financial or non-financial, pertaining to the objectives of operational or financial reporting and compliance with applicable laws and regulations.
Communications is the disclosure of information to relevant personnel, including internal and external communications of the company.
Internal control systems must have mechanisms for generating information necessary for planning and monitoring and providing timely information to those who need it.
五、監督：係指自行檢查內部控制制度品質之過程，包括評估控制環境是否良好，風險評估是否及時、確實，控制作業是否適當、確實，資訊及溝通系統是否良好等。
5.
Monitoring.
Monitoring is the process of self-inspecting the quality of internal control systems.
It includes assessing the soundness of the control environment; whether risk assessment is timely and accurate; whether control activities are appropriate and accurate; and whether information and communication systems are functioning properly.
監督可分持續性監督及個別評估，前者謂營運過程中之例行監督，後者係由內部稽核人員、監察人或董事會等其他人員進行評估。
Monitoring may be divided into continuous monitoring and individual assessments.
The former refers to routine supervision during operations, while the latter refers to assessments conducted by different personnel such as internal auditors, supervisors, or the board of directors.
公開發行公司於設計及執行，或自行檢查，或會計師受託專案審查公司內部控制制度時，應綜合考量前項所列各組成要素，其判斷項目除行政院金融監督管理委員會(以下簡稱本會)所定者外，依實際需要得自行增列必要之項目。
A public company designing and operating its internal control systems or carrying out self-inspection, or a certified public accountant (CPA) retained to conduct a special audit of the company′s internal control systems, shall fully consider the constituent elements enumerated in the preceding paragraph, and, in addition to the criteria prescribed by the Financial Supervisory Commission (FSC), Executive Yuan, shall add additional items as dictated by actual needs.
第7條 公開發行公司之內部控制制度應涵蓋所有營運活動，並應依企業所屬產業特性以交易循環類型區分，訂定對下列循環之控制作業：
Article 7 The internal control systems of a public company shall cover all its operational activities, and control activities shall be prescribed for the cycles listed below, classified by transaction cycle type according to the characteristics of the industry to which the enterprise belongs:
三、生產循環：包括擬訂生產計畫、開立用料清單、儲存材料、領料、投入生產、計算存貨生產成本、計算銷貨成本等之政策及程序。
3.
Production cycle.
This cycle includes policies and procedures such as for production scheduling, creating bills of materials, storing materials and supplies, requisitioning materials, putting them into production, calculating inventory and production costs, and calculating sales costs.
五、融資循環：包括借款、保證、承兌、租賃、發行公司債及其他有價證券等資金融通事項之授權、執行與記錄等之政策及程序。
5.
Finance cycle.
This cycle includes policies and procedures such as for authorization, execution, and record-keeping with regard to finance and financing matters such as borrowing of funds, granting of guarantees, acceptance of checks, renting/leasing, and issuance of corporate bonds and/or other securities.