Implementation Regulations of Internal Control and Audit Systems for the Credit Departments of Farmers' and Fishermen's Associations Article 11
Internal auditors should exercise due diligence required of their profession, maintain impartiality and independence in the performance of duties without giving advance notice and keep the audit information confidential.
中文原文 農會漁會信用部內部控制及稽核制度實施辦法第11條
稽核人員應克盡專業上應有之注意義務，執行職務應採不預告方式，保持超然獨立之公正態度，對於稽核資料應加以保密。