Skip to content

About us

eCounsel group

A boutique firm with unparalleled expertise in business and technology. We have good command of industrial ecology and legal practice, and have undertaken highly regarded cases. Because the small business scope, we pay more emphasis on effectiveness and efficiency, and choose clients with deliberation. The managing partner not only has extensive experiences in various legal issues more over than 20 years, but invests and manages several technology companies. In addition, he always checks each case rigorously. Clients’ business objectives are our primary focus. To achieve the same in the most cost-effective fashion trumps all seemingly sophisticated legal discussions.

Lack of Effectiveness of Internal Controls Evaluation

2011 - 10 - 25

According to the “Code of Internal Controls Implementation for Securities and Options Services”, each securities services shall implement procedures and methods to review its workflow.

依據金管會證期局針對證券事業頒布之「證券暨期貨市場各服務事業建立內部控制制度處理準則」之規定1,各證券服務事業必須在內部控制制度當中制定自行檢查作業之程序及方法,並督促其內部單位每半年辦理自行檢查一次,自行檢查之結果則可以作為日後出具內部控制聲明書之根據。

法規的立意良善,但是證券業實務工作者執行內部控制制度自行檢查作業多年的心得指出2,所謂的自行檢查作業僅僅是各單位將前一年自行檢查工作的電子檔加上當年度內控制度新增訂部份,由稽核單位主導,其他單位配合演出,耗費大量人力物力卻無助實質內控效益的戲碼,充其量就是各單位人員剪貼製作的精美書面報告而已。

1. 參「證券暨期貨市場各服務事業建立內部控制制度處理準則」第20、21條。
2. 參鄭明裕,證券商內部控制制度相關法規與實務執行效益之探討,證券櫃檯雙月刊,97年4月號,54頁。

Recommended article 

Poverty and Education

According to the Taiwanese Ministry of Health and Welfare, data shows that in the first quarter of 2016, 2 out of 10 low-income/middle-income people are children under the age of 12. More troubling, underage teenagers account…

Amazon's Dominance in Video Streaming

Amazon to Buy Video Reformatter Elemental Technologies Amazon.com Inc. is putting itself at the center of the Web video boom. The Seattle retailer agreed to acquire Elemental Technologies Inc., which helps media companies convert video to be played…

On Netflix's Growth

Sell Netflix : Projected Growth Is Not Impressive Enough  Summary Netflix’s increased cost of international expansion has resulted in a substantial decline in earnings growth, yet the company’s stock price has risen dramatically. Analysts are confident…