State-Owned Enterprise Management Act Article 17
The revenue and the expenditures of state-owned enterprise shall be post-audited by the auditing agencies. For enterprises of significant scale, the auditing agencies may assign auditors to conduct on-site audits.
中文原文 國營事業管理法第17條
國營事業各項收支，由審計機關辦理事後審計，其業務較大之事業，得由審計機關派員就地辦理之。