Regulations Governing the Establishment of Internal Control Systems by Service Enterprises in Securities and Futures Markets Article 28-1
To promote sound corporate operations, a service enterprise shall set up a whistleblower system, and designate a unit with independent exercise of powers, to be responsible for the processing and investigation of whistleblower reports.A service enterprise shall provide the following protections for whistleblowers:1. The identity information of the whistleblower shall be kept confidential, and no information may be disclosed that could be used to identify the whistleblower.2. The whistleblower may not be terminated, dismissed, demoted/relocated, or receive a reduction in pay, or impairment of any rightful entitlement under law or regulation, contract, or custom, or other unfavorable disposition due to the reported case.Any person with a conflict of interest shall recuse himself or herself from the processing and investigation of the reported case.The whistleblower system under paragraph 1 shall at least include the following matters, and be resolved by the board of directors:1. The express provision that anyone who discovers any potential crime, misconduct, or legal violation may file a whistleblower report.2. The types of reports that will be accepted for processing.3. The establishment and making public of the channels for reporting.4. The procedures for investigation and collaborative support, rules of recusal, and standard operating procedures for follow-up and disposition of cases.5. Whistleblower protection measures.6. The documentation and preservation of records covering the acceptance of reported cases, the investigation process, investigation results, and the preparation of relevant documents.7. That the whistleblower shall be given appropriate notice in writing or by other means with respect to the progress of the reported case.If the alleged perpetrator is a director, supervisor, or management personnel at a level equivalent to or higher than vice president, the investigation report shall be submitted to and reviewed by the supervisors or the audit committee.The service enterprise shall take the initiative to file a report or an information with the relevant authorities if any material contingency or legal violation is discovered in the investigation.The service enterprise shall hold regular awareness programs and education and training in the whistleblower system for its personnel.
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28-1條
各服務事業為促進健全經營，應建立檢舉制度，並指定具職權行使獨立性之單位負責檢舉案件之受理及調查。
各服務事業對檢舉人應為下列之保護：
一、檢舉人之身分資料應予保密，不得洩漏足以識別其身分之資訊。
二、不得因所檢舉案件而對檢舉人予以解僱、解任、降調、減薪、損害其依法令、契約或習慣上所應享有之權益，或其他不利處分。
檢舉案件之受理及調查過程，有利益衝突之人，應予迴避。
第一項檢舉制度，至少應包括下列事項，並報經董事會通過：
一、揭示任何人發現有犯罪、舞弊或違反法令之虞時，均得提出檢舉。
二、受理之檢舉案件類型。
三、設置並公布檢舉之管道。
四、調查與配合調查之流程、迴避規定及後續處理機制之標準作業程序。
五、檢舉人保護措施。
六、檢舉案件受理、調查過程、調查結果與相關文件製作之紀錄及保存。
七、檢舉案件之處理情形，應適度以書面或其他方式通知檢舉人。
被檢舉人為董事、監察人或職責相當於副總經理以上之管理階層者，調查報告應陳報至監察人或審計委員會複審。
各服務事業調查後發現為重大偶發事件或違法案件，應主動向相關機關通報或告發。
各服務事業應定期對所屬人員，辦理檢舉制度之宣導及教育訓練。
各服務事業對檢舉人應為下列之保護：
一、檢舉人之身分資料應予保密，不得洩漏足以識別其身分之資訊。
二、不得因所檢舉案件而對檢舉人予以解僱、解任、降調、減薪、損害其依法令、契約或習慣上所應享有之權益，或其他不利處分。
檢舉案件之受理及調查過程，有利益衝突之人，應予迴避。
第一項檢舉制度，至少應包括下列事項，並報經董事會通過：
一、揭示任何人發現有犯罪、舞弊或違反法令之虞時，均得提出檢舉。
二、受理之檢舉案件類型。
三、設置並公布檢舉之管道。
四、調查與配合調查之流程、迴避規定及後續處理機制之標準作業程序。
五、檢舉人保護措施。
六、檢舉案件受理、調查過程、調查結果與相關文件製作之紀錄及保存。
七、檢舉案件之處理情形，應適度以書面或其他方式通知檢舉人。
被檢舉人為董事、監察人或職責相當於副總經理以上之管理階層者，調查報告應陳報至監察人或審計委員會複審。
各服務事業調查後發現為重大偶發事件或違法案件，應主動向相關機關通報或告發。
各服務事業應定期對所屬人員，辦理檢舉制度之宣導及教育訓練。