The Organization Act of the Audit Divisions and Offices Article 14

The Operational Rules of the Audit Divisions and Offices shall be enacted by each Division and Office, and the rules shall be reported to the National Audit Office for approval.
中文原文 審計處室組織通則第14條
審計處、室辦事細則,由各該處、室擬訂,報請審計部核定之。

English translation for reference only; the Chinese text prevails. Not legal advice.