Regulations Governing the Internal Controls and Audit System for Postal Remittances and Savings Article 9
Chunghwa Post should set up an internal audit unit that is directly subsidiary to the board of directors, which should perform audit business independently and honestly. The unit is required to report its audit business to the board of directors and supervisors at a minimum period of every six months. When necessary, the board of directors or the corporate supervisors may order the chief auditor to make a report at any time. In the case of any major internal control flaws, the chief auditor shall report to the board of directors immediately.Chunghwa Post shall establish a system for a chief auditor, who will be in charge of auditing operations. The chief auditor shall meet the qualifications specified in the Regulations Governing Postal Remittances and Savings Operations. The position is at the same level as a vice president, and the chief auditor may not take on any job that conflicts with or impedes carrying out his or her auditing responsibilities.The chief auditor shall be selected by the board of directors and may not be dismissed or transferred unless with the approval of two thirds of the board members. The chief auditor shall make a report to the Chairperson for his/her approval about the employment, dismissal, promotion, rewards and punishments, job rotation and performance rating of personnel in the auditing department before making a personnel move. However, personnel affairs involving other management and business departments shall be negotiated with the personnel department first, and then reported to the president for approval before being submitted to the chairperson for approval.The MOTC or the FSC may, depending on the seriousness of the lapse, reprimand the chief auditor, order the chief auditor to take corrective action within a certain time period, or order Chunghwa Post to release the chief auditor from his or her duties if the chief auditor, while supervising and conducting internal auditing, is found to be remiss in any of the following ways:1. Abusing authority, with evidence showing that he/she has engaged in improper money transfers with clients or other improper activities, or has used his/her authority to benefit him-/herself or others, or has taken advantage of opportunities arising from job duties to harm Chunghwa Post.2. Illegally leaking, handing over or making public all or part of the company’s financial inspection report without the approval of the MOTC or the FSC.3. Chunghwa Post’s Failure to report any serious malpractices due to mismanagement to the MOTC or the FSC that results in heavy losses.4. Failure to uncover, in the internal auditing report, serious problems with Chunghwa Post’s financial and business matters that would cause heavy losses.5. Submitting false auditing reports.6. As a result of obviously insufficient staffing or staffing operations by obviously incompetent internal auditors in Chunghwa Post, has failed to identify a serious deficiency in financial and business operations.7. Failing to heed instructions of the MOTC or the FSC about conducting auditing works and providing related information.8. Behaving in other ways that are harmful to the credit and reputation or interests of Chunghwa Post.In the case that there are serious flaws or corrupt practices with Chunghwa Post’s management or business departments, the internal auditing department shall have the authority to suggest punishment and shall fully uncover the negligent personnel responsible in its internal audit report.
中文原文 郵政儲金匯兌業務內部控制及稽核制度實施辦法第9條
中華郵政公司應設隸屬董事會之內部稽核單位，以超然獨立之精神，執行稽核業務，並應至少每半年向董事會及監察人報告稽核業務。
董事會或監察人於必要時，得隨時命總稽核報告之；如有重大內部控制缺失之情事時，並應即時向董事會報告之。
中華郵政公司應建立總稽核制，綜理稽核業務。
總稽核資格應符合郵政儲金匯兌業務監督管理辦法規定，其職位等同於副總經理，且不得兼任與稽核工作有相互衝突或牽制之職務。
總稽核應由董事會遴任，非經董事會全體董事三分之二以上之同意，不得解職或調職。
稽核單位之人事任用、免職、升遷、獎懲、輪調及考核等，應由總稽核簽報董事長核定後辦理。
但涉及其他管理、營業單位人事者，應事先洽商人事單位轉報總經理同意後，再行簽報董事長核定。
總稽核督導辦理內部稽核工作有下列情形者，交通部或金融監督管理委員會得視情節之輕重，予以糾正、命其限期改善或命令中華郵政公司解除其總稽核職務：
一、濫用職權，有事實證明其與客戶有不當資金往來行為及從事不正當之活動，或假借權力，以圖謀本身或他人之利益，或利用職務上機會，加損害於中華郵政公司者。
二、未經交通部或金融監督管理委員會同意，不法洩漏、交付或公開金融檢查報告全部或其中一部分內容者。
三、中華郵政公司因內部管理不善，發生重大舞弊案件，未通報交通部或金融監督管理委員會，而肇致重大損失者。
四、對中華郵政公司財務及業務有嚴重缺失，將肇致重大損失，未於內部稽核報告揭露者。
五、辦理內部稽核工作，出具不實稽核報告者。
六、配置之內部稽核人員顯有不足或不適任，未能發現財務及業務有嚴重缺失者。
七、未配合交通部或金融監督管理委員會指示事項辦理查核工作或提供相關資料者。
八、其他有損害中華郵政公司信譽或利益之行為者。
中華郵政公司管理單位及營業單位發生重大缺失或弊端時，內部稽核單位應有懲處建議權，並應於內部稽核報告中充分揭露對重大缺失應負責之失職人員。
董事會或監察人於必要時，得隨時命總稽核報告之；如有重大內部控制缺失之情事時，並應即時向董事會報告之。
中華郵政公司應建立總稽核制，綜理稽核業務。
總稽核資格應符合郵政儲金匯兌業務監督管理辦法規定，其職位等同於副總經理，且不得兼任與稽核工作有相互衝突或牽制之職務。
總稽核應由董事會遴任，非經董事會全體董事三分之二以上之同意，不得解職或調職。
稽核單位之人事任用、免職、升遷、獎懲、輪調及考核等，應由總稽核簽報董事長核定後辦理。
但涉及其他管理、營業單位人事者，應事先洽商人事單位轉報總經理同意後，再行簽報董事長核定。
總稽核督導辦理內部稽核工作有下列情形者，交通部或金融監督管理委員會得視情節之輕重，予以糾正、命其限期改善或命令中華郵政公司解除其總稽核職務：
一、濫用職權，有事實證明其與客戶有不當資金往來行為及從事不正當之活動，或假借權力，以圖謀本身或他人之利益，或利用職務上機會，加損害於中華郵政公司者。
二、未經交通部或金融監督管理委員會同意，不法洩漏、交付或公開金融檢查報告全部或其中一部分內容者。
三、中華郵政公司因內部管理不善，發生重大舞弊案件，未通報交通部或金融監督管理委員會，而肇致重大損失者。
四、對中華郵政公司財務及業務有嚴重缺失，將肇致重大損失，未於內部稽核報告揭露者。
五、辦理內部稽核工作，出具不實稽核報告者。
六、配置之內部稽核人員顯有不足或不適任，未能發現財務及業務有嚴重缺失者。
七、未配合交通部或金融監督管理委員會指示事項辦理查核工作或提供相關資料者。
八、其他有損害中華郵政公司信譽或利益之行為者。
中華郵政公司管理單位及營業單位發生重大缺失或弊端時，內部稽核單位應有懲處建議權，並應於內部稽核報告中充分揭露對重大缺失應負責之失職人員。