Implementation Regulations of Internal Control and Audit Systems for the Credit Departments of Farmers' and Fishermen's Associations Article 14
When an internal auditor conducts audit work, staff of the audited unit should cooperate closely and provide necessary data and documents to facilitate the audit work. In addition, if deemed necessary, an internal auditor may, together with managing personnel, ask the audited staff to open the cabinet and drawer under their care for inspection.
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14條
稽核人員執行稽核工作時，受檢單位之人員應密切配合並提供必要之資料，以利稽核工作之進行，且稽核人員認為必要時，得會同主管人員要求受檢人員開啟其所經管之箱櫃抽屜等接受檢查。