Regulations Governing Establishment of Internal Control Systems by Public Companies 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.The internal audit training referred to in the preceding paragraph shall include the various professional courses, computerized auditing, and basic legal knowledge.The hours required for the continuing education under paragraph 1 shall be as prescribed separately by the FSC.
中文原文 公開發行公司建立內部控制制度處理準則第17條
公開發行公司內部稽核人員應持續進修並參加本會認定機構所舉辦之內部稽核講習，以提昇稽核品質及能力。
前項內部稽核講習之內容，應包括各項專業課程、電腦稽核及法律常識等。
第一項進修時數之規定，由本會另定之。
前項內部稽核講習之內容，應包括各項專業課程、電腦稽核及法律常識等。
第一項進修時數之規定，由本會另定之。