Article 1 In order to standardize the follow-up education of internal auditors and continuously improve their professional ability, these Measures are formulated in accordance with the Provisions of the National Audit Office on Internal Auditing and relevant laws and regulations. Article 2 Persons who have obtained the post qualification certificate and CIA certificate of internal auditors shall receive follow-up education in accordance with these Measures. Article 3 The main contents of follow-up education: (1) Laws and regulations and internal auditing standards; (2) Internal audit theory and technical methods; (3) Relevant professional knowledge; (4) Computer application technology. Article 4 Follow-up education generally takes the following forms: (1) Participating in domestic and overseas training and inspection activities organized by China Institute of Internal Audit and provincial (industry) internal audit associations; (two) to participate in academic education and professional courses in institutions of higher learning recognized by China Institute of Internal Audit; (3) Teaching internal audit courses in institutions of higher learning or engaging in the training activities specified in the first paragraph of this article; (four) to participate in professional meetings and training activities organized by the International Institute of Internal Auditors and the Asian Institute of Internal Auditors; (five) to participate in professional meetings held by China Institute of Internal Audit and provincial (industry) internal audit associations (branches); (six) published internal audit articles in newspapers and periodicals at or above the provincial level, published internal audit works, and won the prize in the paper selection organized by China Institute of Internal Audit and provincial (industry) internal audit association; (seven) to participate in the internal audit related to the intermediate professional and technical titles and qualification examinations and obtain certificates; (eight) other training methods recognized by China Institute of Internal Audit. Article 5 Follow-up education adopts the cumulative method of class hours, with every two years as a cycle, and the time shall not be less than 80 class hours (not less than 30 class hours in the first year). Article 6 The calculation method of the hours of follow-up education: (1) As stipulated in the first and second paragraphs of Article 4 of these Measures, the hours of follow-up education shall be calculated according to the hours set in the curriculum; (2) Paragraph 3 of Article 4 of these Measures stipulates that the follow-up education for each lecture 1 class hour shall be calculated as 2 class hours, and the total annual period shall not exceed 20 class hours; (three) the fourth and fifth items of these measures, according to the actual time to participate in the meeting and training to calculate the follow-up education hours; (4) As stipulated in the sixth paragraph of Article 4 of these Measures, the hours of follow-up education shall be calculated at two hours per thousand words, and the hours of follow-up education shall be calculated at two thousand words 1 hour, and the total annual time shall not exceed1hour; (5) Those who have obtained the professional titles of auditors, accountants, economists, engineers and above and the professional qualifications of internationally registered internal auditors, certified public accountants, cost engineers and asset appraisers will be included in 50 hours of subsequent education in that year. Article 7 China Institute of Internal Audit is responsible for the planning and management of follow-up education, the formulation of teaching syllabus and the compilation of teaching materials. Provincial (industry) level internal audit (division) association (school) will be responsible for the specific organization and implementation of follow-up education within its jurisdiction.