Regulations Governing Implementation of Internal Control and Auditing System of Insurance Enterprises Article 32-2
In order to promote sound operation, an insurance enterprise shall set up a whistleblower system, and designate a unit at the head office with independent functions to accept and investigate the reported cases.An insurance enterprise shall protect the whistleblower as follows:1. The whistleblower’s identity shall be kept confidential; no information that may be used to identify that person shall be disclosed.2. A whistleblower shall not be terminated, dismissed, downgraded/relocated, given a reduction in pay, impairment to any entitlement under the law, contract or customs, or other unfavorable disposition due to the reported case.Any person with conflict of interest shall recuse himself/herself from the acceptance and investigation of the reported case.The whistleblower system under Paragraph 1 shall at least cover the following particulars and be approved by the board of directors (council):1. The system expressly declares that anyone may file a report when discovering any crime, corruption, or potential legal violation.2. The types of reported cases that will be accepted.3. The system establishes and publishes the channels of reporting.4. The process of investigation and cooperation in investigation, rules of recusal and the standard operating procedure of subsequent disposition mechanism.5. Whistleblower protection measures.6. Acceptance of reported case, investigation process, investigation results, records and retention of relevant documentation.7. The whistleblower shall be given appropriate notice in writing or by other means with respect to the progress of the reported case.If the alleged perpetrator is a director (council member), supervisor (member of the board of supervisor), or a managerial officer in a position equivalent to a vice general manager or higher, the investigation report shall be reviewed by the supervisors (board of supervisors) or the audit committee.An insurance enterprise shall report to or inform relevant authorities any material incident or violation discovered following an investigation.An insurance enterprise shall regularly introduce the whistleblower system to its employees and provide relevant training.
中文原文 保險業內部控制及稽核制度實施辦法第32-2條
保險業為促進健全經營，應建立檢舉制度，並於總機構指定具職權行使獨立性之單位負責檢舉案件之受理及調查。
保險業對檢舉人應為下列之保護：
一、檢舉人之身分資料應予保密，不得洩漏足以識別其身分之資訊。
二、不得因所檢舉案件而對檢舉人予以解僱、解任、降調、減薪、損害其依法令、契約或習慣上所應享有之權益，或其他不利處分。
檢舉案件之受理及調查過程，有利益衝突之人，應予迴避。
第一項檢舉制度，至少應包括下列事項，並提報董（理）事會通過：
一、揭示任何人發現有犯罪、舞弊或違反法令之虞時，均得提出檢舉。
二、受理之檢舉案件類型。
三、設置並公布檢舉之管道。
四、調查與配合調查之流程、迴避規定及後續處理機制之標準作業程序。
五、檢舉人保護措施。
六、檢舉案件受理、調查過程、調查結果與相關文件製作之紀錄及保存。
七、檢舉案件之處理情形，應適度以書面或其他方式通知檢舉人。
被檢舉人為董（理）事、監察人（監事）或職責相當於副總經理以上之管理階層者，調查報告應陳報至監察人（監事、監事會）或審計委員會複審。
保險業調查後發現為重大偶發事件或違法案件，應主動向相關機關通報或告發。
保險業應定期對所屬人員，辦理檢舉制度之宣導及教育訓練。
保險業對檢舉人應為下列之保護：
一、檢舉人之身分資料應予保密，不得洩漏足以識別其身分之資訊。
二、不得因所檢舉案件而對檢舉人予以解僱、解任、降調、減薪、損害其依法令、契約或習慣上所應享有之權益，或其他不利處分。
檢舉案件之受理及調查過程，有利益衝突之人，應予迴避。
第一項檢舉制度，至少應包括下列事項，並提報董（理）事會通過：
一、揭示任何人發現有犯罪、舞弊或違反法令之虞時，均得提出檢舉。
二、受理之檢舉案件類型。
三、設置並公布檢舉之管道。
四、調查與配合調查之流程、迴避規定及後續處理機制之標準作業程序。
五、檢舉人保護措施。
六、檢舉案件受理、調查過程、調查結果與相關文件製作之紀錄及保存。
七、檢舉案件之處理情形，應適度以書面或其他方式通知檢舉人。
被檢舉人為董（理）事、監察人（監事）或職責相當於副總經理以上之管理階層者，調查報告應陳報至監察人（監事、監事會）或審計委員會複審。
保險業調查後發現為重大偶發事件或違法案件，應主動向相關機關通報或告發。
保險業應定期對所屬人員，辦理檢舉制度之宣導及教育訓練。