Act Governing the Establishment of Endowment Fund at National Universities Article 7

To strengthen its internal control and to ensure that its internal control system continues to operate effectively, each national university shall comply with the following regulations:1. If the university’s annual gross income is NT$2 billion or more, one or several full-time auditing personnel directly subordinate to the university president shall be appointed. If necessary, a unit specifically responsible for auditing may be set up, and one person be appointed as auditing manager.2. If the university’s annual gross income is less than NT$2 billion, the provisions of the preceding paragraph may apply mutatis mutandis, or a part-time auditing personnel directly subordinate to the university president may be appointed.Full-time and part-time auditing personnel shall all have auditing work experience and a relevant professional background. The required manpower will be adjusted from the existing budgetary personnel headcount of each university, and the audit supervisor may be employed on a contract basis.When the auditing personnel in the preceding paragraph perform the tasks specified in Article 8, the matters related to recusation / recusal shall be determined by the Ministry of Education.