Regulations Governing the Implementation of Internal Control and Audit System and Business Solicitation System of Insurance Agent Companies and Insurance Broker Companies Article 15
The auditors of an insurance agent or insurance broker company shall perform their duties in good faith, and shall be free of the following situations:1. Act beyond the scope of audit functions or engage in other improper activities, or disclose externally any acquired information, attempt to profit therefrom, or otherwise use the information against the interest of the company.2. Fail to recuse himself or herself from auditing of cases or businesses within the scope of his or her duties or matters in the past year or in which he or she has personal interests or interest conflicts.3. Directly or indirectly provide, promise, request, or accept, unreasonable gifts, entertainment, or any other improper benefits in whatever form.4. Fail to audit items according to the instructions of the competent authority or fail to provide relevant information.5. Conceal or make false or inappropriate disclosures of any of the company’s business or compliance activities while knowing such activity directly harms the applicant proposer, the insured or the beneficiary.6. Damage the interests of the company, applicant proposer, the insured or beneficiary due to dereliction of duties.7. Have other conducts prohibited by laws and regulations or the competent authority
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15條
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、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公司之利益。
二、對於以前執行之業務於一年內進行稽核作業或與自身有利害關係或利益衝突案件未予迴避，而辦理該等案件或業務之稽核工作。
三、直接或間接提供、承諾、要求或收受不合理禮物、款待或其他任何形式之不正當利益。
四、未配合辦理主管機關指示查核事項或提供相關資料。
五、明知公司之業務活動及相關法令遵循情況有直接損害要保人、被保險人或受益人之情事，而予以隱飾或作不實、不當之揭露。
六、因職務之廢弛，致損及公司、要保人、被保險人或受益人之權益等情事。
七、其他違反法令規章或經主管機關規定不得為之行為。
一、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公司之利益。
二、對於以前執行之業務於一年內進行稽核作業或與自身有利害關係或利益衝突案件未予迴避，而辦理該等案件或業務之稽核工作。
三、直接或間接提供、承諾、要求或收受不合理禮物、款待或其他任何形式之不正當利益。
四、未配合辦理主管機關指示查核事項或提供相關資料。
五、明知公司之業務活動及相關法令遵循情況有直接損害要保人、被保險人或受益人之情事，而予以隱飾或作不實、不當之揭露。
六、因職務之廢弛，致損及公司、要保人、被保險人或受益人之權益等情事。
七、其他違反法令規章或經主管機關規定不得為之行為。