Regulations on Supervision and Inspection Performed by the Board of Supervisors in Cooperatives Article 5
This English translation was last updated on 2003-04-08, but the Chinese text was amended on 2016-09-29. Later amendments may not be reflected in the translation — please refer to the Chinese text.
To perform supervision and inspection, field examination shall be made at least once every half year, and selective examination of inventory and other related affairs may be performed at any time. The periodical field examination referred to in the above paragraph shall be finished in one day in principle, but the term may be prolonged where necessary.
中文原文 合作社監事監查規則第5條
監查工作,每半年至少舉行定期實地檢查一次,並得隨時抽查庫存與其他社務及業務。
前項定期實地檢查,每次以一天為原則,必要時得延長之。
前項定期實地檢查,每次以一天為原則,必要時得延長之。