Article 6
Farmers’ and fishermen’s associations should assign an appropriate number of full-time internal auditors based on the size of business volume to perform audits of the credit department. The internal auditors shall report the audit business and implementation of internal controls by the credit department to the board of directors and board of supervisors once every half a year.
For farmers’ or fishermen’s associations with a credit department set up for less than three years or situated in a remote area, their internal auditors may concurrently work on businesses other than those of the credit department, provided it has been approved by the competent authority.

Article 9
An internal auditor may not commence his/her assignment until after obtaining approval from the competent authority. The preceding provision applies to change of internal auditor.
An internal auditor may not be discharged (dismissed), transferred or demoted unless he/she has committed gross negligence. Notwithstanding the foregoing, an internal auditor may be transferred to a different job with the consent of at least two thirds of all directors.
In the meeting of the board of director under the preceding paragraph, if any director has a dissenting or qualified opinion, it shall be recorded in the meeting minutes.
Farmers’ and fishermen’s associations shall submit a report on the qualifications and training records of their internal auditors to the competent authority for recordation at the end of each year.