Implementation Rules for the Internal Audit and Internal Control System of Specialized Electronic Payment Institutions Article 14
The internal auditors of a specialized electronic payment institution shall perform their duties in good faith and shall not have any of the following situations:1. Concealing or making false or inappropriate disclosures while being well aware that the business activity, reporting, or regulatory compliance condition of the employer may cause direct damage to the interests of any stakeholder.2. Acting beyond the scope of audit functions or engaging in other improper activities, or disclosing any acquired information without authorization or in the attempt to profit therefrom, or otherwise using the information against the interest of the employer.3. Causing damages to the employer or harming the interests of stakeholders due to negligence in duties.4. Conducting audit on a department where he/she worked within the past one year.5. Failing to disqualify him/herself from auditing previously handled business or cases or from auditing cases in which he/she has a stake.6. Accepting any improper entertainment or gift or other improper benefits provided by the employer or its employees or customers.7. Failing to follow the instructions of the competent authority in conducting audit work or providing relevant information.8. Engaging in other acts that violate rules or regulations, or are prohibited by the competent authority.A specialized electronic payment institution shall check at any time whether its internal auditors have violated the provisions in the preceding two paragraphs. If an auditor is found to violate the provisions, the institution shall reassign the auditor to another job within one month from the date of discovery.
中文原文 電子支付機構內部控制及稽核制度實施辦法第14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、明知所屬專營電子支付機構之營運活動、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專營電子支付機構之利益。
三、因職務上之廢弛，致有損及所屬專營電子支付機構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、收受所屬專營電子支付機構或從業人員或客戶之不當招待或餽贈或其他不正當利益。
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。
專營電子支付機構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、明知所屬專營電子支付機構之營運活動、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專營電子支付機構之利益。
三、因職務上之廢弛，致有損及所屬專營電子支付機構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、收受所屬專營電子支付機構或從業人員或客戶之不當招待或餽贈或其他不正當利益。
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。
專營電子支付機構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。