| Article 17 |
The internal auditors of a public company shall pursue continuing education as well as attend internal audit training held by institutions recognized by the FSC, to improve their auditing quality and competence.<br/>The internal audit training referred to in the preceding paragraph shall include the various professional courses, computerized auditing, and basic legal knowledge.<br/>The hours required for the continuing education under paragraph 1 shall be as prescribed separately by the FSC. |
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