or Degrading Treatment or Punishment. Article 16: Freedom from exploitation, violence, and abuse 78. The MOHW promulgated the Principles and Precautions Concerning Suspected Sexual Assault Incidents in Disabled Welfare Institutions, and social welfare institutions, long-term care institutions, and nursing institutions have established their own sexual assault and harassment reporting mechanisms and provided the relevant training. However, the NHRC contends that the competent authority does not have complete knowledge of actual gender-based violence committed against persons with disabilities. Thus, it is difficult for the competent authority to assess the results of sexual assault and harassment prevention and control efforts. 79. The NHRC is concerned that persons with disabilities accounted for a high percentage of those experiencing violent incidents, including domestic violence, sexual assault, and child protection incidents, between 2016 and 2019. 64 The percentage of females with disabilities who were victims of violence, domestic violence, and intimate partner violence was higher than that of males with disabilities; and significantly higher than that of non-disabled females. Females with mental disorders and/or intellectual disabilities were in the high-risk group for intimate partner violence, which underlines the fact that children and females with disabilities are still exposed to the threat of violence and abuse, and that the government’s prevention and control measures to protect them are inadequate. Additionally, the Concluding Observations of the ROC’s Initial CRPD Report revealed that Taiwan has not established appropriate monitoring mechanisms pursuant to Article 16(1) of the CRPD. The IRC recommended that Taiwan actively develop resources for assistance and protection. Nonetheless, after reviewing the CRPD Second Report, the NHRC only found information pertaining to the MOHW requesting local governments to continue developing protection, assistance, and service measures, and has not seen the central or local competent authorities actually develop any assistance and protection resources 64 Persons with disabilities account for approximately 5% of the Taiwanese population. However, Table 16.1 of the CRPD Second Report reveals that between 2016 and 2019, persons with disabilities actually accounted for 7.3%–8.1% of reported victims of domestic violence, 8.0%–13.2% of victims of sexual assault, and 7.2%–8.7% of child protection incidents. 54