Regulations Governing Establishment of Internal Control Systems by Public Companies Article 16
The internal auditors of a public company shall be detached, independent, objective, and impartial, in faithfully performing their duties, and shall exercise due professional care, and in addition to reporting their audit operations to each supervisor on a regular basis, the internal audit officer shall also attend and deliver a report to a board of directors meeting.The internal auditors shall perform their duties in good faith and shall not do any of the following:1. Conceal or make false or inappropriate disclosure of any the company's business activities, reporting, or compliance with applicable laws, regulations, and bylaws, knowing that they have caused direct damage to an interested party;2. Damage any right or interest of the company or any interested party through neglect of duty;3. Act beyond the scope of audit functions or engage in other improper activity, with the intent to gain illegal benefit for him/herself or a third party, violate the auditor’s duties or embezzle company assets.4. Conduct an audit on a department where he/she worked within the past 1 year.5. Fail to recuse him/herself from auditing of cases in which he or she has a personal interest or has a conflict of interest.6. Fail to audit any matter as instructed by the FSC or provide relevant information; or7. Provide, promise, request, or accept, directly or indirectly, unreasonable gifts, entertainment, or any other improper benefits in whatever form.8. Any other activity in violation of any act or regulation or prohibited by any rule of the FSC.
中文原文 公開發行公司建立內部控制制度處理準則第16條
公開發行公司內部稽核人員應秉持超然獨立之精神，以客觀公正之立場，確實執行其職務，並盡專業上應有之注意，除定期向各監察人報告稽核業務外，稽核主管並應列席董事會報告。
內部稽核人員執行業務應本誠實信用原則，並不得有下列情事：
一、明知公司之營運活動、報導及相關法令規章遵循情況有直接損害利害關係人之情事，而予以隱飾或作不實、不當之揭露。
二、因職務上之廢弛，致損及公司或利害關係人之權益等情事。
三、逾越稽核職權範圍以外之行為或有其他不正當情事，意圖為自己或第三人之利益，違背其職務之行為或侵占公司資產。
四、對於以前曾服務之部門，於一年內進行稽核作業。
五、與自身有利害關係或利益衝突案件未予迴避。
六、未配合辦理本會指示查核事項或提供相關資料。
七、直接或間接提供、承諾、要求或收受不合理禮物、款待或其他任何形式之不正當利益。
八、其他違反法令或經本會規定不得為之行為。
內部稽核人員執行業務應本誠實信用原則，並不得有下列情事：
一、明知公司之營運活動、報導及相關法令規章遵循情況有直接損害利害關係人之情事，而予以隱飾或作不實、不當之揭露。
二、因職務上之廢弛，致損及公司或利害關係人之權益等情事。
三、逾越稽核職權範圍以外之行為或有其他不正當情事，意圖為自己或第三人之利益，違背其職務之行為或侵占公司資產。
四、對於以前曾服務之部門，於一年內進行稽核作業。
五、與自身有利害關係或利益衝突案件未予迴避。
六、未配合辦理本會指示查核事項或提供相關資料。
七、直接或間接提供、承諾、要求或收受不合理禮物、款待或其他任何形式之不正當利益。
八、其他違反法令或經本會規定不得為之行為。