Implementation Rules of Internal Audit and Internal Control System of Financial Holding Companies and Banking Industries Article 13
Financial holding companies and the banking business shall establish a whistleblowing mechanism and designate, at their head offices, a unit that independently exercises its functions to receive and investigate whistleblowing cases, thereby promoting their sound operation.A financial holding company or banking business shall protect the whistleblower as follows:1. The whistleblower’s identity shall be kept confidential; no information that may be used to identify that person shall be disclosed.2. The whistleblower shall not be terminated, dismissed, downgraded/relocated, given a reduction in pay, impairment to any entitlement under the law, contract or customs, or other unfavorable disposition due to the reported case.Any interested person shall recuse himself from the acceptance and investigation of the reported case.The whistleblower system, in Paragraph 1, shall at least cover the following procedures, and be resolved by the board of directors:1. Expressly specifies that anyone may file the report when discovering any crime, corruption, or potential legal violation.2. The types of reporting that will be accepted.3. Establishes and publishes the channel of reporting.4. The procedures of investigation and collaborative support, rules of recusal and the standard operating procedure of subsequent disposition mechanism.5. Whistleblower protection measures.6. Acceptance of reported cases, investigation processes, investigation results, and the documentation, record-keeping, and retention of relevant files.7. 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 a managerial officer of an equivalent level higher than vice general manager, the investigation report shall be reviewed by the supervisors (or members of the supervisory board, or the supervisory board), or the audit committee.Financial holding companies and the banking business shall report or file the critical incident, or material violation discovered in the investigation with relevant authorities.A financial holding company or banking business shall hold regular promotional program and education training of the whistleblower system for its personnel.
中文原文 金融控股公司及銀行業內部控制及稽核制度實施辦法第13條
金融控股公司及銀行業應建立檢舉制度，並於總機構指定具獨立行使職權之單位負責檢舉案件之受理及調查，以促進健全經營。
金融控股公司及銀行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，並提報董（理）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（理）事、監察人（監事）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（監事、監事會）或審計委員會複審。
金融控股公司及銀行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。
金融控股公司及銀行業應定期對所屬人員，辦理檢舉制度之宣導及教育訓練。
金融控股公司及銀行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，並提報董（理）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（理）事、監察人（監事）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（監事、監事會）或審計委員會複審。
金融控股公司及銀行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。
金融控股公司及銀行業應定期對所屬人員，辦理檢舉制度之宣導及教育訓練。