| Article 32 |
If any of the following circumstances occurs to the internal chief auditor of a service enterprise, the competent authority may, depending on the severity of the circumstance, issue a reprimand, order it him or her to make corrections within a specified time limit, or order the service enterprise to dismiss the internal chief auditor from his or her position:
- Has engaged in any improper transfer of funds with any customer, as proven by factual evidence.
- Has abused authority of office, there is factual evidence showing that he or she has carried out improper activities, or he or she has committed an act in breach of official duties with intent to gain illegal benefit for him/herself or a third party, or intending to harm the any interest of the enterprise, causing damage to the enterprise or any third party.
- Has disclosed, delivered, or made public the whole or any part of the content of the financial examination report to any person unrelated to the execution of duties without the approval of the competent authority.
- Has failed to notify the competent authority of any significant malpractice that because of poor internal management has occurred in the enterprise.
- Has failed to disclose in an internal audit report any significant deficiency identified in the finances or business of the enterprise.
- Has issued a fraudulent internal audit report on internal audit findings.
- Has failed to identify a serious deficiency in finances or business operations as a result of obviously insufficient staffing or staffing of obviously incompetent internal auditors in the enterprise.
- Has failed to follow the instructions of the competent authority in conducting audit work or in providing relevant information.
- Has otherwise committed any act that impairs the reputation or interests of the enterprise.
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