Implementation Rules of Internal Audit and Internal Control System of Financial Holding Companies and Banking Industries Article 15

Financial holding companies and the banking business shall conduct annual self-inspection programs and continuously provide appropriate training courses for personnel conducting self-inspections in accordance with the nature of each department.
中文原文 金融控股公司及銀行業內部控制及稽核制度實施辦法第15條
金融控股公司及銀行業應每年訂定自行查核訓練計畫,依各單位之業務性質對於自行查核人員持續施以適當查核訓練。

English translation for reference only; the Chinese text prevails. Not legal advice.