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Regarding adjustments to the methods, standards, formats and content for financial holding companies and the banking industry to report internal audit-related information to the Commission, please take note and inform your member institutions (associations).

2026-10-20

Financial Supervisory Commission Letter

Recipients: As per the original and copies

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

Document Number: Jin Guan Jian Zhi Zi No. 11506002301

Speed: Ordinary

Confidentiality Level and Conditions for Declassification or Confidentiality Period:

Attachments:

Subject: Regarding adjustments to the methods, standards, formats and content for financial holding companies and the banking industry to report internal audit-related information to the Commission, please take note and inform your member institutions (associations).

Explanation:

1. Handled in accordance with the provisions of Article 36, Article 38, Paragraph 1, Article 39, Paragraph 1 and Article 40 of the "Implementation Measures for Internal Control and Audit Systems of Financial Holding Companies and the Banking Industry" (hereinafter referred to as the "Internal Control and Internal Audit Measures for Financial Holding Companies and the Banking Industry").

2. Financial holding companies and the banking industry 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 the provisions of Article 36, Article 38, Paragraph 1, Article 39, Paragraph 1 and Article 40 of the "Internal Control and Internal Audit Measures for Financial Holding Companies and the Banking Industry".

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 36 of the "Internal Control and Internal Audit Measures for Financial Holding Companies and the Banking Industry", where a financial institution's internal audit meets the following reporting standards, it shall report the audit results in the prescribed format to the non-financial-statement system of the "Single Reporting Window Website" of the Commission's Examination Bureau within 2 months from the date the audit is concluded:

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

(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 to the Commission's Examination Bureau by letter (including as a copied recipient) in a separate case, and the content of the relevant case in that 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 by financial industry (general or special).

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

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 Commission Examination Bureau's Global Information Network; please refer to it on your own.

9. If the execution of a financial institution's internal audit work is poor, if internal audit review results are not reported truthfully, or in other necessary circumstances, the Commission's Examination Bureau will request the financial institution's chief auditor/audit supervisor to report to the Bureau, and the content of the report shall include at least the following items:

(1) The overall execution status of the annual audit plan for the current year. (Including the main or widespread 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 of August 22, 2011, Jin Guan Jian Zhi Zi No. 10001504000; of December 2, 2013, Jin Guan Jian Zhi Zi No. 1020150526; and of July 21, 2016, Jin Guan Jian Zhi Zi No. 10501502580 through No. 10501502582, shall cease to apply from the date hereof.

Principal Recipients: The Bankers Association of the Republic of China (Representative: Mr. Tung Jui-pin; please also inform financial holding companies, foreign banks and Mainland Chinese bank branches in Taiwan), the Bills Finance Association of the Republic of China (Representative: Mr. Chang Chao-shun), the Credit Union League of the Republic of China (Representative: Mr. Mai Sheng-kang)

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

Carbon Copies: The Bureau's Financial Holding Company Section, Banking Business Section, Local Finance Section, Securities and Bills Section, Examination System Section, Information Office

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Updated: 2026-10-21

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Updated: 2026-10-20

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