Implementation Regulations of Internal Control and Audit Systems for the Credit Departments of Farmers' and Fishermen's Associations Article 19

For internal auditors who have a breach of duty or violate the provisions of the Act, the competent authority may, in view of the severity of the situation, order the farmers’ or fishermen’s association to transfer the auditor to a different job or take disciplinary action against the auditor in accordance with the Regulations Governing Personnel Management of Farmers’ or Fishermen’s Associations.