Enforcement Rules of the Electronic Signatures Act Article 14
For the service provided by a certification authority in the performance of its certification practice statement, the competent authority may conduct audit thereof, if necessary, and the certification authority shall cooperate therein.For the audit under the preceding paragraph, the competent authority may delegate its subordinate agency, or commission other agency, juristic person or group to conduct such audit.
中文原文 電子簽章法施行細則第14條
主管機關就憑證機構執行憑證實務作業基準提供之服務，得視需要進行查核，憑證機構應予配合。
前項查核，主管機關得委任所屬機關、委託其他機關、法人或團體辦理。
前項查核，主管機關得委任所屬機關、委託其他機關、法人或團體辦理。