Implementation Rules of Internal Audit and Internal Control System of Financial Holding Companies and Banking Industries Article 28
When any of the following circumstances applies to a chief auditor in overseeing internal audit work, the competent authority may, having regard to the seriousness of the event, issue an official reprimand, order the chief auditor to make improvements within a specified time limit, or otherwise order the financial holding company to release the auditor general from duty.1. Has made any improper loan extension, been involved in a material breach of the principles for giving credit or otherwise engaged in any improper transfer of funds with customers, as established by factual proof.2. Has abused authority of office, there is evidence showing that he or she has carried out improper activities, or he or she has misused power, in an attempt to seek profits for him or herself or for a third party, or to damage the interest of its belonging financial company (including its subsidiaries) or banking business; and therefore, his or her abuse or misuse of power has thus cause losses for its belonging financial company or its subsidiary company or banking business or a third party.3. The auditor disclose, deliver, or publicize all or part of the contents of its financial examination reports to a person not related to such job without the consent from the competent authority.4. Has failed to notify the competent authority of any significant malpractice that due to poor internal management has occurred in the financial holding company (including its subsidiaries) or the banking business.5. Has failed to disclose in an internal audit report any significant deficiency identified in the financial and business operations of the financial holding company (including its subsidiaries) or the banking business.6. Has issued a fraudulent internal audit report on internal audit findings.7. As a result of obviously insufficient staffing or staffing operations by obviously incompetent internal auditors in the financial holding company (including its subsidiaries) or banking business, has failed to identify a serious deficiency in financial and business operations.8. Has failed to follow the instructions of the competent authority in conducting audit work or in providing relevant information.9. Has otherwise committed any act that impairs the reputation or interests of the financial holding company (including its subsidiaries) or the banking business.
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28條
總稽核有下列情形之一者，主管機關得視情節之輕重，予以糾正、命其限期改善或命令金融控股公司或銀行業解除其總稽核職務：
一、有事實證明曾有從事不當授信案件或涉及嚴重違反授信原則或與客戶不當資金往來之行為。
二、濫用職權，有事實證明從事不正當之活動，或意圖為自己或第三人不法之利益，或圖謀損害所屬金融控股公司（含子公司）或銀行業之利益，而為違背其職務之行為，致生損害於所屬金融控股公司及其子公司或銀行業或第三人。
三、未經主管機關同意，對執行職務無關之人員洩漏、交付或公開金融檢查報告全部或其中任一部分內容。
四、因所屬金融控股公司（含子公司）或銀行業內部管理不善，發生重大舞弊案件，未通報主管機關。
五、對所屬金融控股公司（含子公司）或銀行業財務與業務之嚴重缺失，未於內部稽核報告揭露。
六、辦理內部稽核工作，出具不實內部稽核報告。
七、因所屬金融控股公司（含子公司）或銀行業配置之內部稽核人員顯有不足或不適任，未能發現財務及業務有嚴重缺失。
八、未配合主管機關指示事項辦理查核工作或提供相關資料。
九、其他有損害所屬金融控股公司（含子公司）或銀行業信譽或利益之行為者。
一、有事實證明曾有從事不當授信案件或涉及嚴重違反授信原則或與客戶不當資金往來之行為。
二、濫用職權，有事實證明從事不正當之活動，或意圖為自己或第三人不法之利益，或圖謀損害所屬金融控股公司（含子公司）或銀行業之利益，而為違背其職務之行為，致生損害於所屬金融控股公司及其子公司或銀行業或第三人。
三、未經主管機關同意，對執行職務無關之人員洩漏、交付或公開金融檢查報告全部或其中任一部分內容。
四、因所屬金融控股公司（含子公司）或銀行業內部管理不善，發生重大舞弊案件，未通報主管機關。
五、對所屬金融控股公司（含子公司）或銀行業財務與業務之嚴重缺失，未於內部稽核報告揭露。
六、辦理內部稽核工作，出具不實內部稽核報告。
七、因所屬金融控股公司（含子公司）或銀行業配置之內部稽核人員顯有不足或不適任，未能發現財務及業務有嚴重缺失。
八、未配合主管機關指示事項辦理查核工作或提供相關資料。
九、其他有損害所屬金融控股公司（含子公司）或銀行業信譽或利益之行為者。