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Article 18
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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.
The internal audit training referred to in the preceding paragraph shall include various professional courses, computerized auditing, and basic legal knowledge.
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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