In accordance with the official directive issued by the Financial Supervisory Commission Insurance Bureau, beginning in 2020, the Comprehensive Audit Mechanism (CAM) was amended as follows: insurance companies were made responsible for their own internal audits, and for external audits there was no longer a distinction made between general and special audits; instead, they were integrated for processing by the Motor Vehicle Accident Compensation Fund (MVACF). To ensure efficient and effective auditing, the Taiwan Insurance Institute (TII) was placed in charge of developing new audit procedures and organizing a conference with the MVACF and Non-Life Insurance Association of the R.O.C.(NLIA) to finalize the new version of the annual audit report. The conference was intended to provide a venue for discussing proposed targets for, the scope of, and items to be included in the new annual audit plan. The TII was charged with providing the statistics and analytics required for the audit, the NLIA with preparing information on common deficiencies in self-monitoring and matters requiring improvement in the market, and the MVACF with providing feedback on actual audit experience.