Implementation Regulations of Internal Control and Audit Systems for the Credit Departments of Farmers' and Fishermen's Associations Article 18
Internal auditors shall pay attention to ethics and be free of the following situations:1. Engaging in conduct exceeding the bounds of audit authority or other illicit activities.2. Disclosing privileged information to others, or disclosing privileged information for personal gain or damaging the interests of the credit department.3. Not withdrawing from audit cases involving business he or she used to perform or is having an interest in.4. Accepting unjustified entertainment or gratuity or other illicit benefits from employees or customers.
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18條
稽核人員應注意操守，並不得有下列情形：
一、逾越稽核職務範圍以外之行為或有其他不正當情事。
二、對於所取得之資訊，對外洩漏或不法圖利或侵害信用部之利益。
三、對於以前執行之業務或與自身有利害關係案件未予迴避，而辦理該等案件或業務之稽核工作。
四、收受職員或客戶之不當招待、餽贈或其他不正當利益。
一、逾越稽核職務範圍以外之行為或有其他不正當情事。
二、對於所取得之資訊，對外洩漏或不法圖利或侵害信用部之利益。
三、對於以前執行之業務或與自身有利害關係案件未予迴避，而辦理該等案件或業務之稽核工作。
四、收受職員或客戶之不當招待、餽贈或其他不正當利益。