Regulations on Disposal of the Financial Affairs of Social Associations Article 22
Financial auditing of a social association shall be performed by the board of supervisors. The board of supervisors shall perform periodical auditing when holding periodical meetings of supervisors according to its authorities, and if necessary,may hold temporary meetings to execute temporary auditing.The regulating authority may execute selective examinations of a social organization’s financial affairs according to actual requirements.
中文原文 社會團體財務處理辦法第22條
社會團體之財務查核由監事會為之。
監事會於定期舉行監事會議時依規定之職權執行定期查核，必要時得舉行臨時監事會議執行臨時查核。
主管機關得視實際需要抽查社會團體之財務。
監事會於定期舉行監事會議時依規定之職權執行定期查核，必要時得舉行臨時監事會議執行臨時查核。
主管機關得視實際需要抽查社會團體之財務。