Implementation Rules of Internal Audit and Internal Control System of Financial Holding Companies and Banking Industries Article 30
The internal auditors of a financial holding company or banking business shall perform their duties in good faith, and may not do any of the following:1. Conceal or make false or inappropriate disclosures of any of the financial holding company's or the banking business's business activities, reporting, or compliance with rules and regulations that they know to directly cause damage to any interested party.2. Act beyond the scope of audit functions or engage in other improper activities, or externally disclose any acquired information, attempt to profit therefrom, or otherwise use the information against the interest of the financial holding company (including its subsidiaries) or banking business.3. Cause losses to the financial holding company (including its subsidiaries) or the banking business or harm the interests of its stakeholders due to negligence.4. Conduct audit work within one (1) year to the department where the auditor used to work at.5. Fail to recuse himself or herself from auditing of cases or business within the scope of his or her past duties or matters in which he or she has a personal interest.6. Directly or indirectly provide, promise, demand or accept any unreasonable gift, hospitality or other improper benefits of any form to or from employees or customers of the same financial holding company (including its subsidiaries) or the banking business.7. Fail to audit matters that the competent authority has instructed to him or her to audit or to provide relevant information.8. Any other violation of rules, regulations or practices prohibited by the competent authority.Financial holding companies and the banking business shall examine at all time whether the internal auditors have violated the regulations in the preceding two paragraphs. If the auditor has violated the rules, the company shall order the auditor to make improvement within one (1) month and shall be transferred to other job if he or she fails to make such improvement.
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30條
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、明知所屬金融控股公司（含子公司）或銀行業之營運活動、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、逾越稽核職權範圍以外之行為或有其他不正當情事，對於所取得之資訊，對外洩漏或為己圖利或侵害所屬金融控股公司（含子公司）或銀行業之利益。
三、因職務上之廢弛，致有損及所屬金融控股公司（含子公司）或銀行業或利害關係人之權益等情事。
四、對於以前曾服務之部門，於一年內進行稽核作業。
五、對於以前執行之業務或與自身有利害關係案件未予迴避，而辦理該等案件或業務之稽核工作。
六、直接或間接提供、承諾、要求或收受所屬金融控股公司（含子公司）或銀行業從業人員或客戶不合理禮物、款待或其他任何形式之不正當利益。
七、未配合辦理主管機關指示查核事項或提供相關資料。
八、其他違反法令規章或經主管機關規定不得為之行為。
金融控股公司及銀行業應隨時檢查內部稽核人員有無違反前項之規定，如有違反規定者，應於發現之日起一個月內調整其職務。
一、明知所屬金融控股公司（含子公司）或銀行業之營運活動、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、逾越稽核職權範圍以外之行為或有其他不正當情事，對於所取得之資訊，對外洩漏或為己圖利或侵害所屬金融控股公司（含子公司）或銀行業之利益。
三、因職務上之廢弛，致有損及所屬金融控股公司（含子公司）或銀行業或利害關係人之權益等情事。
四、對於以前曾服務之部門，於一年內進行稽核作業。
五、對於以前執行之業務或與自身有利害關係案件未予迴避，而辦理該等案件或業務之稽核工作。
六、直接或間接提供、承諾、要求或收受所屬金融控股公司（含子公司）或銀行業從業人員或客戶不合理禮物、款待或其他任何形式之不正當利益。
七、未配合辦理主管機關指示查核事項或提供相關資料。
八、其他違反法令規章或經主管機關規定不得為之行為。
金融控股公司及銀行業應隨時檢查內部稽核人員有無違反前項之規定，如有違反規定者，應於發現之日起一個月內調整其職務。