| Article 18 |
The internal auditors of a service enterprise shall pursue continuing training as well as attend internal audit training held by institutions designated by the competent authority, so as to improve their auditing quality and competence.<br/>The internal audit training referred to in the preceding paragraph shall include various professional courses, computerized auditing, and basic legal knowledge.<br/>The number of hours required for the continuing training under paragraph 1 shall be as prescribed separately by the competent authority. |
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