Accounting Act Article 98
When the accounting Officer is exercising his or her power to undertake internal reviews and request each unit to present its books, vouchers, and other documents for review or to examine cash or properties, each responsible person shall not conceal any information or refuse to do as such. When enquired upon, each responsible person shall provide the answers in detail.When necessary, the accounting Officer may, while exercising its power mentioned in the preceding Paragraph and with the permission of the Chief Officer of the Agency, block all related Books, vouchers, or other documents, and take hold of parts of or whole books.
中文原文 會計法第98條
會計人員為行使內部審核職權，向各單位查閱簿籍、憑證暨其他文件，或檢查現金、財物時，各該負責人不得隱匿或拒絕。
遇有疑問，並應為詳細之答復。
會計人員行使前項職權，遇必要時，得報經該機關長官之核准，封鎖各項有關簿籍、憑證或其他文件，並得提取其一部或全部。
遇有疑問，並應為詳細之答復。
會計人員行使前項職權，遇必要時，得報經該機關長官之核准，封鎖各項有關簿籍、憑證或其他文件，並得提取其一部或全部。