Cyber Security Management Act Article 22

The matters relating to the essential elements of the cyber security maintenance plans provided in the preceding two articles, the submission of implementation status reports, the frequency, contents, and methods of audits, the delivery of results, the submission of corrective action reports, and other matters to be followed shall be formulated by the central competent authority in charge of the relevant sector and submitted to the competent authority for approval.
中文原文 資通安全管理法第22條
前二條資通安全維護計畫之必要事項、實施情形之提出、稽核之頻率、內容與方法、結果之交付、改善報告之提出及其他應遵行事項之辦法,由中央目的事業主管機關擬訂,報由主管機關核定。

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