Regulations Governing Implementation of Internal Control and Auditing System of Insurance Enterprises Article 36
The internal auditors and chief compliance officer of an insurance enterprise shall immediately produce a report for submission to the competent authority, with a notice to the supervisors or audit committee and independent directors (if applicable), when their recommendations for improvements regarding significant deficiencies or noncompliance in internal controls are not accepted by management, as a result the insurance enterprise might incur a material losses.
中文原文 保險業內部控制及稽核制度實施辦法第36條
保險業內部稽核人員及法令遵循主管，對內部控制重大缺失或違法違規情事所提改進建議不為管理階層採納，將肇致保險業重大損失者，應立即作成報告陳核，並通知監察人（監事）或審計委員會，及通報主管機關，設有獨立董事者，應一併通知。