金融監督管理委員會民國115年10月5日金管檢制字第11506002151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27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之相關規定，自即日生效

FINANCIAL SUPERVISORY COMMISSION Order is hereby given, for the interpretive rule pursuant to Paragraph 2 of Article 27 of "Implementation Rules of Internal Audit and Internal Control System of Financial Holding Companies and Banking Industries", which stipulates rules that a chief auditor is not allowed to take a job that will cause conflicts or limitations to the audit work (interpretive rule becomes effective from 5th, October 2026)