Regulations Governing the Internal Controls and Audit System for Postal Remittances and Savings Article 10

The internal auditors of Chunghwa Post shall perform their duties in good faith, and may not do any of the following:1. Conceal or make false or inappropriate disclosures of any of Chunghwa Post's business activities, reporting, or compliance with rules and regulations that they know to directly cause damage to any interested party.2. Act beyond the scope of audit functions or engage in other improper activities, or externally disclose any acquired information, attempt to profit therefrom, or otherwise use the information against the interest of Chunghwa Post.3. Cause losses to Chunghwa Post or harm the interests of its stakeholders due to negligence.4. Conduct audit work within one (1) year to the department where the auditor used to work at.5. Fail to recuse himself or herself from auditing of cases or business within the scope of his or her past duties or matters in which he or she has a personal interest.6. Accept improper hospitality or gifts or other improper benefits from Chunghwa Post’s employees or customers.7. Fail to audit matters that the competent authority has instructed to him or her to audit or to provide relevant information.8. Any other violation of rules, regulations or practices prohibited by the competent authority.Chunghwa Post should examine at all time whether the internal auditors have violated the regulations in the preceding paragraphs. If the auditor has violated the rules, the company should order the auditor to make improvement within one(1) month and should be transferred to other job if he or she fails to make such improvement.