Regulations on Supervision and Inspection Performed by the Board of Supervisors in Cooperatives Article 4
This English translation was last updated on 2003-04-08, but the Chinese text was amended on 2016-09-29. Later amendments may not be reflected in the translation — please refer to the Chinese text.
The board of supervisors may set several inspectors and where necessary, may set a supervision office to take the responsibility of supervision & inspection and auditing of business and finance, the result of supervision and inspection shall be reported to the board of supervisors for approval.To perform duties according to law, the board of supervisors may dispatch inspectors to provide assistance.Inspectors shall be appointed and recalled by the board of directors with the consent of the board of supervisors.Inspectors shall be assumed by those who have graduated from a department or specialty of cooperative economy, accounting, finance, or banking of a college or university or from a senior commercial occupational school and have accepted professional training or have worked in accounting and auditing jobs for three years, and are of good morality.
中文原文 合作社監事監查規則第4條
監事會得置監查員若干人，必要時得設監查室負責業務及財務之稽核，稽核結果應提請監事會審定之。
監事依法執行職務時，得由監事會調派監查員協助辦理。
監查員經監事會遴選或同意後，由理事會任用之。
監事依法執行職務時，得由監事會調派監查員協助辦理。
監查員經監事會遴選或同意後，由理事會任用之。