Explanation order for Paragraph 2, Article 10 of Regulation of internal audit and internal control system of financial holding companies and banking industries.
Issuance date: March 15th, 2022
Reference No.: No. 11106000691
The chief auditor is not allowed to concurrently take a position
that will cause conflicts or limitations to the audit work, including
the head of a department of the financial holding company or the
banking institutions that should be audited by the internal audit
unit, and the director or supervisor of the financial holding
company or the banking institutions.