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Regarding the adjustment of the methods, standards, formats and content for insurance enterprises to report internal audit-related information to the Commission, please note and inform your member institutions.

2026-10-20

Financial Supervisory Commission Letter

Recipients: As per the original and copies

Date of issuance: October 20, 2026 (Republic of China year 115)

Document number: Jin Guan Jian Zhi Zi No. 11506002302

Speed: Ordinary

Confidentiality level and declassification conditions or confidentiality period:

Attachments:

Subject: Regarding the adjustment of the methods, standards, formats and content for insurance enterprises to report internal audit-related information to the Commission, please note and inform your member institutions.

Explanation:

1. Handled in accordance with Article 19, Paragraph 3, Article 20, Paragraph 2, Article 21 and Article 22 of the "Regulations Governing the Implementation of Internal Control and Audit Systems of Insurance Enterprises" (hereinafter referred to as the "Insurance Internal Control and Internal Audit Regulations").

2. Insurance enterprises shall, in accordance with the format prescribed by the Commission, report to the "Single Reporting Window Website" of the Commission's Examination Bureau the internal audit-related information under Article 19, Paragraph 3, Article 20, Paragraph 2, Article 21 and Article 22 of the "Insurance Internal Control and Internal Audit Regulations".

3. The prescribed formats referred to in Explanation 2 above include the "Financial Institution Annual Audit Plan Reporting Form", the "Financial Institution Annual Audit Plan Actual Execution Status Reporting Form", the "Financial Institution Annual Internal Control System Deficiencies and Irregularities Improvement Status Reporting Form", the "Financial Institution Internal Audit Review Conclusion Summary Form (General Audit)/(Special Audit)" and the "Auditor Reporting Form".

4. In accordance with Article 20, Paragraph 2 of the "Insurance Internal Control and Internal Audit Regulations", where a financial institution's internal audit meets the following reporting standards, it shall only then be required, within 2 months from the audit closing date, to report the audit results in the prescribed format to the financial institution non-financial statement system of the Commission's Examination Bureau "Single Reporting Window Website":

(1) Audits belonging to the annual audit plan and having systemic or materially significant deficiencies and irregularities.

(2) Audits not belonging to the annual audit plan.

5. In order to reduce the reporting burden on financial institutions, if a financial institution has already separately submitted the internal audit review results by letter (including as a copy) to the Commission's Examination Bureau, and the content of the case reported by such letter is the same as the content required to be reported in the prescribed format, it may be exempted from reporting again in accordance with Explanation 4.

6. The prescribed format referred to in Explanation 4 above means the "Financial Institution Internal Audit Review Conclusion Summary Form (General Audit)/(Special Audit)"; please select the appropriate one for reporting according to the nature of the audit (general or special) by financial industry type.

7. The format and content for financial institutions to report internal audit information to the Commission have been announced in the financial institution non-financial statement system (download area) of the Commission's Examination Bureau "Single Reporting Window Website" (https://ebank.feb.gov.tw/) and in the "Reporting/Download Area" of the Commission's Examination Bureau Global Information Network (https://www.feb.gov.tw); financial institutions are requested to download and use them on their own; if the formats are subsequently added to or amended, the Commission's Examination Bureau will announce them on the above websites for financial institutions to download on their own. If there are any questions regarding the operation of the reporting system, please directly consult the Commission's Examination Bureau reporting system service mailbox (ebank@feb.gov.tw).

8. Regarding matters related to the reporting of internal audit information, a question-and-answer collection has been compiled and placed in the "Audit Section" of the Commission's Examination Bureau Global Information Network; please refer to it on your own.

9. If a financial institution's execution of internal audit work shows poor performance, failure to truthfully report internal audit review results, or other necessary circumstances, the Commission's Examination Bureau will request the financial institution's chief auditor/audit supervisor to report at the Bureau, and the report content shall at least include the following items:

(1) The overall execution status of the annual audit plan for the current year. (Including major or pervasive deficiencies found by internal audit during a certain period and the actions taken by the internal audit unit)

(2) The key points of internal audit work for the current year.

(3) The status of internal audit manpower deployment and training.

(4) The status of communication and cooperation with senior management, risk management, legal compliance and information security dedicated units.

(5) Areas of the internal control and audit system that should be reformed or improved.

(6) Difficulties or bottlenecks encountered in executing internal audit.

10. The Commission's letters Jin Guan Jian Zhi Zi No. 10001504000 through No. 10001504001 dated August 22, 2011, Jin Guan Jian Zhi Zi No. 1020150526 dated December 2, 2013, and Jin Guan Jian Zhi Zi No. 10501502583 dated July 21, 2016 shall cease to apply from the date hereof.

Original recipients: The Non-Life Insurance Association of the Republic of China (Representative: Chen Wan-Hsiang), The Life Insurance Association of the Republic of China (Representative: Chen Hui-Yu), Limited Liability Taiwan Area Fishing Vessel Non-Life Insurance Cooperative (Representative: Yang Ching-Hua)

Copies: Fayan Information Co., Ltd. (Representative: Wang Yu-Wei), the Commission's Legal Affairs Department, Information Services Department, Insurance Bureau, Examination Bureau

Carbon copies: The Bureau's Insurance Company Section, Examination System Section, Information Office

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Updated: 2026-10-21

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