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Article NO. Content

Title:

Regulations Governing the Establishment of Internal Control Systems by Service Enterprises in Securities and Futures Markets  CH

Amended Date: 2019.03.15 
Article 17     The internal auditors of a service enterprise shall be detached, independent, objective, and impartial, in scrupulously performing their duties, and fulfill the duty of professional care, and report their audit operations to each and all supervisors on a regular basis; in addition, the chief internal auditor shall attend a board of directors meeting to present a report.
    The internal auditors shall perform their duties in good faith and shall not do any of the following:
  1. Conceal or make false or inappropriate disclosures of any of the enterprise's business activities, reporting, or compliance with applicable laws, regulations, and bylaws that they know has caused direct damage to a beneficiary, a customer, or an interested party.
  2. Cause damage to the right or interest of the enterprise or any beneficiary, customer or interested party through neglect of duty.
  3. Act beyond the scope of audit functions or engage in other improper activity, or with the intent to gain illegal benefit for him/herself or a third party, violate the auditor’s duties or embezzle company assets.
  4. Conduct an audit on a department where he/she worked within the past 1 year, provided that this rule does not apply where the competent authority provides otherwise.
  5. Fail to recluse himself/herself from auditing of cases in which he or she has a personal interest or has a conflict of interest.
  6. Fail to audit the matters instructed by competent authorities or provide relevant information.
  7. Provide, promise, request, or accept, directly or indirectly, unreasonable gifts, entertainment, or any other improper benefits in whatever form.
  8. Any other activity in violation of any law or regulation or otherwise prohibited by the competent authority.