Implementation Rules of Internal Audit and Internal Control System of Financial Holding Companies and Banking Industries Article 51
The internal auditors and compliance officers of a financial holding company or a banking business shall immediately prepare a report for submission, and notify to the independent directors and supervisors (board of supervisors) or violations of laws and regulations the audit committee and report to the competent authority, when their recommendations for improvements regarding significant deficiencies or noncompliance identified in internal controls are not accepted by management and as a result the financial holding company (including its subsidiaries) or the banking business might incur a material loss.
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51條
內部稽核人員及法令遵循主管，對內部控制重大缺失或違法違規情事所提改進建議不為管理階層採納，將肇致所屬金融控股公司（含子公司）或銀行業重大損失者，均應立即作成報告陳核，並通知獨立董事及監察人（監事、監事會）或審計委員會，同時通報主管機關。