Regulations Governing the Audit of the Implementation of Cyber Security Maintenance Plans Article 10
The auditing agency shall, within one month after completion of the audit operations for the audited agen cies designated for each quarter, deliver the audit report to the audited agencies for that quarter.The audit report referred to in the preceding paragraph shall include the scope of the audit, deficiencies or items requiring improvement, the circumstances and reasons under Paragraph 2, Article 8 where the audited agency was unable to provide explanations, render assistance, or provide materials for the audit team’s review, the review results of the auditing agency under Paragraph 3 of the same article, and other necessary matters relating to the audit.
中文原文 特定非公務機關資通安全維護計畫實施情形稽核辦法第10條
稽核機關應於每季所定受稽核機關之稽核作業完成後一個月內，將稽核結果報告交付該季受稽核機關。
前項稽核結果報告之內容，應包括稽核之範圍、缺失或待改善事項、第八條第二項所定受稽核機關未能為說明、協力或提出資料供稽核小組查閱之情形、理由與同條第三項所定稽核機關審核結果，及其他與稽核相關之必要內容。
前項稽核結果報告之內容，應包括稽核之範圍、缺失或待改善事項、第八條第二項所定受稽核機關未能為說明、協力或提出資料供稽核小組查閱之情形、理由與同條第三項所定稽核機關審核結果，及其他與稽核相關之必要內容。