Regulations Governing Implementation of Internal Control and Auditing System of Insurance Enterprises Article 15
The internal auditors of an insurance enterprise shall perform their duties in good faith, and shall not have any of the following situations:1. 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 insurance enterprises.2. Conducting audit on operations where he/she worked on within one year or failing to disqualify him/herself from auditing cases or operations in which he/she has a stake or conflict of interest.3. Accepting improper entertainment or gift or other improper benefits provided by people in insurance business or customers.4. Failing to follow the instructions of the competent authority in conducting audit work or providing relevant information.5. Concealing or making false or inappropriate disclosures while well aware that the business activity, reporting, or regulatory compliance condition of the employer may cause direct damage to the interests of beneficiaries, policyholders or any stakeholder.6. Causing harm to the interests of the company, beneficiaries, policyholders or any stakeholder due to dereliction of duty.7. Any other violation of rules or regulations, or practices prohibited by the competent authority.
中文原文 保險業內部控制及稽核制度實施辦法第15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、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保險業之利益。
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、收受保險業從業人員或客戶之不當招待或餽贈或其他不正當利益。
四、未配合辦理主管機關指示查核事項或提供相關資料。
五、明知公司之營運活動、報導及相關法令規章遵循情況有直接損害受益人、保戶或利害關係人之情事，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、受益人、保戶或利害關係人之權益等情事。
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保險業之利益。
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、收受保險業從業人員或客戶之不當招待或餽贈或其他不正當利益。
四、未配合辦理主管機關指示查核事項或提供相關資料。
五、明知公司之營運活動、報導及相關法令規章遵循情況有直接損害受益人、保戶或利害關係人之情事，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、受益人、保戶或利害關係人之權益等情事。
七、其他違反法令規章或經主管機關規定不得為之行為。