Implementation Regulations of Internal Control and Audit Systems for the Credit Departments of Farmers' and Fishermen's Associations Article 15
For the performance of audit work, an internal auditor may, if deemed necessary and after obtaining the approval of secretary-general, request the staff of other units or staff in the audited unit but not handling the audited business to assist in the calculation work. The assisting staff shall sign their name on the working papers to take responsibility for the accuracy of dollar amounts (balance) they calculated.
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15條
稽核人員執行職務，得視實際需要，簽報總幹事核准後，調用其他單位人員或同一單位非受檢業務之經辦人員協助核算有關資料金（餘）額，協助人員對於其所核算金（餘）額之正確性，應在工作底稿簽章，以示負責。