Regulations of Special Non-official Agencies' Cyber Security Management by National Communications Commission Article 8
In order to conduct the audit specified in Paragraph 1 of Article 5, the Commission shall form an audit team in accordance with the considerations specified in Paragraph 4 of the same article and the actual auditing requirements.The audit team specified in the preceding paragraph shall consist of three to seven members, served by representatives of official agencies or experts and scholars who have the technical, management, legal or practical expertise and knowledge required for the cyber security policy or the audit. The representatives of official agencies shall not be less than one third of the total number of members.Any representative of official agencies or experts and scholars specified in the preceding paragraph shall voluntarily recuse themselves from serving as the members of the audit team in any of the following circumstances:I. The person, the spouse, the relatives or family members within the third degree of kinship, or trustees of the property trust of the aforementioned people, have a property or non-property interest relationship with the audited special non-official agency or its responsible person.II. The person, the spouse, and the relatives or family members within the third degree of kinship, have employment, contract, appointment, agent or other similar relationship with the audited special non-official agency or its responsible person at present or within the past two years.III. At present or in the past two years, the person has provided consultancy or counseling to the audited special non-official agency on the matters related to the audited items.IV. Other circumstances which are deemed to be sufficient for the serving as members of the audit team to affect the impartiality of the audit results.The Commission shall reach an agreement with the members of the audit team in writing on the recusal matters due to conflicts of interest and the confidentiality obligations of executing audit.
中文原文 國家通訊傳播委員會所管特定非公務機關資通安全管理作業辦法第8條
本會為辦理第五條第一項之稽核，應依同條第四項之考量因素及實際稽核需求組成稽核小組。
前項稽核小組成員三人至七人，由具備資通安全政策或該次稽核所需之技術、管理、法律或實務專業知識之公務機關代表或專家學者擔任；其中公務機關代表不得少於全體成員人數之三分之一。
前項公務機關代表或專家學者有下列情形之一者，應主動迴避擔任該次稽核之稽核小組成員：
一、本人、其配偶、三親等內親屬、家屬或上開人員財產信託之受託人，與受稽核之特定非公務機關或其負責人間有財產上或非財產上之利害關係。
二、本人、其配偶、三親等內親屬或家屬，與受稽核之特定非公務機關或其負責人間，目前或過去二年內有僱傭、承攬、委任、代理或其他類似之關係。
三、本人目前或過去二年內，曾為受稽核之特定非公務機關進行與受稽核項目相關之顧問輔導。
四、其他足認擔任稽核小組成員將影響稽核結果公正性之情形。
本會應以書面與稽核小組成員約定利益衝突之迴避事項及執行稽核之保密義務。
前項稽核小組成員三人至七人，由具備資通安全政策或該次稽核所需之技術、管理、法律或實務專業知識之公務機關代表或專家學者擔任；其中公務機關代表不得少於全體成員人數之三分之一。
前項公務機關代表或專家學者有下列情形之一者，應主動迴避擔任該次稽核之稽核小組成員：
一、本人、其配偶、三親等內親屬、家屬或上開人員財產信託之受託人，與受稽核之特定非公務機關或其負責人間有財產上或非財產上之利害關係。
二、本人、其配偶、三親等內親屬或家屬，與受稽核之特定非公務機關或其負責人間，目前或過去二年內有僱傭、承攬、委任、代理或其他類似之關係。
三、本人目前或過去二年內，曾為受稽核之特定非公務機關進行與受稽核項目相關之顧問輔導。
四、其他足認擔任稽核小組成員將影響稽核結果公正性之情形。
本會應以書面與稽核小組成員約定利益衝突之迴避事項及執行稽核之保密義務。