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Regarding the adjustment of the methods, standards, formats and content for specialized electronic payment institutions to report internal audit-related information to the Commission, please take 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. 11506002304

Speed: Ordinary

Confidentiality Level and Decryption Conditions or Confidentiality Period:

Attachments:

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

Explanation:

1. Handled in accordance with the provisions of Article 19, Article 21, Paragraph 1, Article 22, Paragraph 1 and Article 23 of the "Implementation Regulations for Internal Control and Audit Systems of Specialized Electronic Payment Institutions" (hereinafter referred to as the "Specialized Electronic Payment Institution Internal Control and Internal Audit Regulations").

2. Specialized electronic payment institutions shall, in accordance with the format prescribed by the Commission, report to the "Single Reporting Window Website" of the Commission's Banking Bureau the internal audit-related information required under Article 19, Article 21, Paragraph 1, Article 22, Paragraph 1 and Article 23 of the "Specialized Electronic Payment Institution Internal Control and Internal Audit Regulations".

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

4. In accordance with Article 19 of the "Specialized Electronic Payment Institution Internal Control and Internal Audit Regulations", where a financial institution conducts internal audits meeting the following reporting standards, it shall only be required to report the audit results to the financial institution non-financial statement system of the "Single Reporting Window Website" of the Commission's Banking Bureau in the prescribed format within 2 months from the date the audit is concluded:

(1) Audits that are part of the annual audit plan and involve systemic or materially significant deficiencies and abnormal matters.

(2) Audits that are not part of the annual audit plan.

5. In order to reduce the reporting burden on financial institutions, if a financial institution has already submitted the internal audit review results by letter (including a copy) to the Commission's Banking Bureau in a separate case, and the content of the case submitted by 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 based on the nature of the audit (general or special) for the financial industry.

7. The format and content for financial institutions to report internal audit information to the Commission have been announced on the financial institution non-financial statement system (download area) of the "Single Reporting Window Website" of the Commission's Banking Bureau (https://ebank.feb.gov.tw/) and the "Reporting/Download Area" of the Commission Banking Bureau's 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 Banking 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 contact the reporting system service mailbox of the Commission's Banking Bureau (ebank@feb.gov.tw).

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

9. If a financial institution's internal audit work performance is poor, if it fails to truthfully report internal audit review results, or in other necessary circumstances, the Commission's Banking Bureau will request the financial institution's chief auditor/audit supervisor to report to 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 the main 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 allocation 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 audits.

10. The Commission's letter dated November 3, 2023 (Republic of China Year 112), Jin Guan Jian Zhi Zi No. 11206003292, shall cease to apply from the date hereof.

Original Recipient: Electronic Payment Business Association of the Republic of China (Representative: Ms. Liu Mei-ling)

Copies: Fa Yuan Information Co., Ltd. (Representative: Ms. Wang Yu-wei), the Commission's Legal Affairs Department, Information Services Department, Banking Bureau, Banking Bureau

Carbon Copies: The Bureau's Local Financial Group, Audit System Group, Information Office

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Update Date: 2026-10-21

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