Regulations Governing Assistance and Performance Evaluation and Encouragement of Indigenous People's Cooperatives Article 10
The Assistance Group may audit the indigenous people’s cooperatives according to the actual requirements. The scope ofauditing shall be limited to the current year in principle, but may be determined by the Assistance Group where necessary,The Assistance Group shall compile an auditing report according to the result of auditing, and bring forward specificimprovement suggestions for the indigenous people’s cooperatives with imperfect performance to make improvement.The Assistance Group may commission individuals or associations with professional accounting knowledge to participate inthe auditing of indigenous people’s cooperatives.
中文原文 原住民合作社輔導考核及獎勵辦法第10條
輔導小組每年得依需要，辦理原住民合作社之稽查；其稽查範圍，以當年度為原則，必要時得由輔導小組定之。
前項稽查內容，包括社務管理、業務經營及財務處理；稽查項目由輔導小組定之。
輔導小組應依稽查結果，提出稽查報告，並對有缺失之原住民合作社，提出具體改進意見，送請其改善。
輔導小組得委託具會計專業知識之個人或團體，會同稽查原住民合作社。
前項稽查內容，包括社務管理、業務經營及財務處理；稽查項目由輔導小組定之。
輔導小組應依稽查結果，提出稽查報告，並對有缺失之原住民合作社，提出具體改進意見，送請其改善。
輔導小組得委託具會計專業知識之個人或團體，會同稽查原住民合作社。