Regulations Governing the Internal Controls and Audit System for Postal Remittances and Savings Article 17

Before assuming the following post, the person should enroll in the following trainings held by the professional institution recognized by the FSC and obtain completion certificate from them:1. When acting as an internal auditor for the first time, the auditor should participate in the audit training course, computer audit training course for no less than sixty (60) hours. The auditor should also pass the exam and obtain the completion certificate.2. An internal auditor with leadership duty should participate in the internal auditor leader train course for no less than nineteen (19) hours.3. The chief auditor and official, deputy managers should participate in audit manager training course for no less than twelve (12) hours.Internal auditors (including the official, deputy managers and chief auditor) of Chunghwa Post each year shall attend a finance-related professional training held by a professional institution recognized by the FSC or by Chunghwa Post thereof. For the minimum number of training hours, the total hour should be no less than twenty(20) for the official, deputy managers and chief auditors; no less than thirty(30) for the other internal auditors. If an auditor has obtained an international internal auditor certificate within the current year, the certificate can be transferred to the training hours.The total hour of a finance-related professional training held by a professional institution recognized by the FSC shall not be less than half of the training hours in the preceding paragraph.Chunghwa Post should organize self-inspection programs for every year and continue proper training courses for auditors in accordance with the nature of each department.Chunghwa Post shall verify that its internal auditors meet the qualification requirements set forth herein. The verification documentation and records for such purpose shall be kept on file for future reference.