Regulations Governing the Audit of the Implementation of Cyber Security Maintenance Plans Article 5
The competent authority may annually select government agencies and specific non-government agencies to be audited, and audit the implementation of their cyber security maintenance plans through onsite audits or other appropriate means.Except for reasons of force majeure, government agencies shall annually select their subordinate or supervised government agencies, and the following entities under its jurisdiction: township (town, city) offices, district offices of indigenous districts in special municipalities, township (town, city) representative councils, and representative councils of indigenous districts in special municipalities, and audit the implementation of their cyber security maintenance plans through onsite audits or other appropriate means.
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5條
主管機關得每年擇定受稽核之公務機關及特定非公務機關，並以實地稽核或其他適當之方式，稽核其資通安全維護計畫實施情形。
公務機關除因不可抗力因素外，應每年擇定其所屬、所監督之公務機關、所轄鄉（鎮、市）公所、直轄市山地原住民區公所及鄉（鎮、市）民代表會、直轄市山地原住民區民代表會，並以實地稽核或其他適當之方式，稽核其資通安全維護計畫實施情形。
公務機關除因不可抗力因素外，應每年擇定其所屬、所監督之公務機關、所轄鄉（鎮、市）公所、直轄市山地原住民區公所及鄉（鎮、市）民代表會、直轄市山地原住民區民代表會，並以實地稽核或其他適當之方式，稽核其資通安全維護計畫實施情形。