金融監督管理委員會民國111年3月15日金管檢制字第11106000691號

核釋「金融控股公司及銀行業內部控制及稽核制度實施辦法」第10條第2項所定總稽核不得兼任與稽核工作有相互衝突或牽制之職務，係包括該金融控股公司及銀行業內部應受內部稽核單位查核之單位主管，及該金融控股公司及銀行業之董（理）事或監察人（監事），自即日生效

FINANCIAL SUPERVISORY COMMISSION Order is hereby given, for the interpretive rule pursuant to Paragraph 2 of Article 10 of \"Implementation Rules of Internal Audit and Internal Control System of Financial Holding Companies and Banking Industries\", which stipulates that a chief auditor is not allowed to take a job that will cause conflicts or limitations to the audit work, including a head of the unit who shall be inspected by the internal audit unit of a financial holding company or banking business and a director or a supervisor of a financial holding company or banking business (interpretive rule becomes effective from 15th, March 2022)