Chapter I General Principles ﹝§1﹞
Chapter II Design and Operation of Internal Control Systems ﹝§5﹞
Chapter III Assessment of Internal Control Systems ﹝§10﹞
Section I Internal Audits ﹝§10﹞
Section II Self-assessment and Internal Control System Statement ﹝§21﹞
Section III Special Audits by Certified Public Accountants ﹝§25﹞
Chapter IV Supervision and Management of Subsidiaries ﹝§38﹞
Chapter V Supplemental Provisions ﹝§42﹞