Implementation Regulations of Internal Control and Audit Systems for the Credit Departments of Farmers' and Fishermen's Associations Article 12
When conducting audits, an internal auditor should use the approaches of inventory taking, inspection, observation, inquiry, correspondence, double check and analysis to gather adequate and suitable evidence as basis for expressing opinions on business
中文原文 農會漁會信用部內部控制及稽核制度實施辦法第12條
稽核人員執行查核工作時，應運用盤點、檢視、觀察、詢問、函證、覆核、分析等方法，蒐集充分而適切之證據，俾對業務及財務狀況表示意見時有所依據。