Regulations Governing the Establishment of Internal Control Systems by Service Enterprises in Securities and Futures Markets Article 17
The internal auditors of a service enterprise shall be detached, independent, objective, and impartial, in scrupulously performing their duties, and fulfill the duty of professional care, and report their audit operations to each and all supervisors on a regular basis; in addition, the chief internal auditor shall attend a board of directors meeting to present a report.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 disclosures of any of the enterprise's business activities, reporting, or compliance with applicable laws, regulations, and bylaws that they know has caused direct damage to a beneficiary, a customer, or an interested party.2. Cause damage to the right or interest of the enterprise or any beneficiary, customer or interested party through neglect of duty.3. Act beyond the scope of audit functions or engage in other improper activity, or 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, provided that this rule does not apply where the competent authority provides otherwise.5. Fail to recluse himself/herself from auditing of cases in which he or she has a personal interest or has a conflict of interest.6. Fail to audit the matters instructed by competent authorities or provide relevant information.7. 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 law or regulation or otherwise prohibited by the competent authority.
中文原文 證券暨期貨市場各服務事業建立內部控制制度處理準則第17條
各服務事業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、明知事業之營運活動、報導及相關法令規章遵循情況有直接損害受益人、客戶或利害關係人之情事，而予以隱飾或作不實、不當之揭露。
二、因職務上之廢弛，致損及事業、受益人、客戶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。
但主管機關另有規定者，不在此限。
五、與自身有利害關係或利益衝突案件未予迴避。
六、未配合辦理主管機關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、其他違反法令或經主管機關規定不得為之行為。
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、明知事業之營運活動、報導及相關法令規章遵循情況有直接損害受益人、客戶或利害關係人之情事，而予以隱飾或作不實、不當之揭露。
二、因職務上之廢弛，致損及事業、受益人、客戶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。
但主管機關另有規定者，不在此限。
五、與自身有利害關係或利益衝突案件未予迴避。
六、未配合辦理主管機關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、其他違反法令或經主管機關規定不得為之行為。