Act Governing of the Appointment of the Audit Personnel Article 6
For operational requirements, the audit agency may recruit personnel from comprehensive administration, legal system, or related administration series and be qualified for the rank of proposed position as the senior auditor, the senior inspector, the auditor or the inspector.The personnel recruited from the qualification of the preceding paragraph shall not take up more than ten percent of the formal audit personnel.The term “administration series” as referred to in Paragraph 1 means the administration series except for accounting and auditing or related series regulated in Article 4.
中文原文 審計人員任用條例第6條
為應審計機關業務需要，得任用經銓敘審定綜合行政、法制等行政類職系有案且具有擬任職務任用資格人員為審計、稽察、審計員、稽察員。
以前項資格任用之審計人員不得超過審計機關編制員額數之百分之十。
第一項之行政類職系，指第四條所定會計審計及相關職系以外之其他行政類職系。
以前項資格任用之審計人員不得超過審計機關編制員額數之百分之十。
第一項之行政類職系，指第四條所定會計審計及相關職系以外之其他行政類職系。