Accounting Act Article 95
Internal review carried out by each Agency shall be executed by the accounting Officer. However, the affairs involving non-accounting professional provisions and substantive or technical matters shall be executed by the unit-in-charge of the said business.Internal review is categorized into the following two types:1. Pre-review: The review of events prior to being entered into accounts, with emphasis on control of payments and receipts.2. Post- review: The review of events after being entered into accounts with emphasis on the review of documents, Books, and efficacy of work performance.
中文原文 會計法第95條
各機關實施內部審核，應由會計人員執行之。
但涉及非會計專業規定、實質或技術性事項，應由業務主辦單位負責辦理。
內部審核分下列二種：
一、事前審核：謂事項入帳前之審核，著重收支之控制。
二、事後複核：謂事項入帳後之審核，著重憑證、帳表之複核與工作績效之查核。
但涉及非會計專業規定、實質或技術性事項，應由業務主辦單位負責辦理。
內部審核分下列二種：
一、事前審核：謂事項入帳前之審核，著重收支之控制。
二、事後複核：謂事項入帳後之審核，著重憑證、帳表之複核與工作績效之查核。