Implementation Regulations of Internal Control and Audit Systems for the Credit Departments of Farmers' and Fishermen's Associations Article 8

An internal auditor shall, during his/her employment, attend finance-related training offered by a professional training institution mentioned in Subparagraph 3, Paragraph 1 of the preceding article every year and obtain a completion certificate therefor.A professional training institution under the preceding paragraph shall, at the end of each year, submit a plan on the contents, hours and instructors of the training courses it plans to offer the following year to the central competent authority for consent and submit a report on the training offered the previous year to the central competent authority for record.The central competent authority may, in view of the actual business needs of a credit department, coordinate the adjustment of contents, hours and instructors of the training courses offered by a professional training institution under the preceding paragraph.