Implementation Regulations of Internal Control and Audit Systems for the Credit Departments of Farmers' and Fishermen's Associations Article 13
In the performance of audit work, internal auditors shall record the information and data obtained on their working papers. In case spot check audit is carried out, the internal auditor shall note the spot check method, starting and ending time period or account numbers examined and scope of examination in the working papers to delineate responsibility.
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13條
稽核人員執行查核工作，應將所獲資料記錄於工作底稿上。
採用抽查方式辦理時，並應將抽查方式、起訖期間或帳號及檢查範圍註明於工作底稿，以明責任。
採用抽查方式辦理時，並應將抽查方式、起訖期間或帳號及檢查範圍註明於工作底稿，以明責任。