A former employee of Mega International Commercial Bank misappropriated cash from ATM and customers’ funds in a manner that revealed a failure to properly establish and sufficiently implement internal controls and constituted a violation of Article 45-1, paragraph 1 of the "Banking Act." The FSC therefore imposed an administrative fine of NT$4 million on Mega International Commercial Bank in accordance with subparagraph 7 of Article 129 of the same Act.