Regulations Governing the Implementation of Internal Control and Audit System and Business Solicitation System of Insurance Agent Companies and Insurance Broker Companies Article 14
The auditors of insurance agent companies, insurance broker companies or banks shall possess one of the following qualifications:1. Having the qualification of an insurance agent or broker and having actually performed the work of an insurance agent or broker for at least two years.2. Having at least five years of experience in supervision works relating to insurance enterprise, an insurance agent company or insurance broker company.3. Having graduated from a junior college, college, or university and passed a senior civil service examination or an examination equivalent to a senior civil service examination, or the examination of Certified Internal Auditor (CIA), and having at least two years of experience in related business of insurance enterprise, an insurance agent company or insurance broker company or other finance-related businesses.4. Having at least five years of work experience in related businesses of insurance enterprise, an insurance agent company or insurance broker company.5. Having at least two years of work experience as an auditor in an accounting firm, or a system analyst in a computer company, or a professional in similar capacity and having received not less than three months of training in insurance business and management in an insurance agent company or insurance broker company; however the number of internal auditor, auditors with such qualification shall not exceed one half of the company’s total number of internal auditors.Qualified auditors according to the preceding paragraph shall be free of any record of demerit or more serious offense from employer in the last three years, unless the demerit record was a result of joint and several disciplinary action on account of the violation or offense of a co-worker, and the demerit has been offset by other merits.
中文原文 保險代理人公司保險經紀人公司內部控制稽核制度及招攬處理制度實施辦法第14條
保險代理人公司、保險經紀人公司、銀行稽核人員應具備下列條件之一：
一、具有保險代理人、保險經紀人資格並實際執行保險代理人、保險經紀人工作二年以上者。
二、具有五年以上之保險代理人公司、保險經紀人公司、保險業相關監理經驗者。
三、大專院校畢業、高等考試或相當於高等考試、國際內部稽核師之考試及格，並具有二年以上保險代理人公司、保險經紀人公司、保險業或其他金融相關業務經驗者。
四、具有五年以上之保險代理人公司、保險經紀人公司、保險業相關經驗者。
五、曾任會計師事務所查帳員、電腦公司系統分析師等專業人員二年以上經驗，經施以三個月以上之保險代理人公司、保險經紀人公司保險業務及管理訓練者，視同符合規定，惟其員額不得逾稽核人員總員額之二分之一。
符合前項稽核人員資格者，最近三年內應無記過以上之不良紀錄。
但其因同仁違規或違法所致之連帶處分，已功過相抵者，不在此限。
一、具有保險代理人、保險經紀人資格並實際執行保險代理人、保險經紀人工作二年以上者。
二、具有五年以上之保險代理人公司、保險經紀人公司、保險業相關監理經驗者。
三、大專院校畢業、高等考試或相當於高等考試、國際內部稽核師之考試及格，並具有二年以上保險代理人公司、保險經紀人公司、保險業或其他金融相關業務經驗者。
四、具有五年以上之保險代理人公司、保險經紀人公司、保險業相關經驗者。
五、曾任會計師事務所查帳員、電腦公司系統分析師等專業人員二年以上經驗，經施以三個月以上之保險代理人公司、保險經紀人公司保險業務及管理訓練者，視同符合規定，惟其員額不得逾稽核人員總員額之二分之一。
符合前項稽核人員資格者，最近三年內應無記過以上之不良紀錄。
但其因同仁違規或違法所致之連帶處分，已功過相抵者，不在此限。