Regulations Governing the Establishment of Internal Control Systems by Service Enterprises in Securities and Futures Markets Article 18
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.
中文原文 證券暨期貨市場各服務事業建立內部控制制度處理準則第18條
各服務事業內部稽核人員應持續進修並參加主管機關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，由主管機關另定之。
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，由主管機關另定之。