The Organization Act of the Audit Divisions and Offices Article 2
The Director of Audit Division or Office shall take overall charge of the affairs of the Divisionor Office and supervise all staffs under the direction of the Auditor-General.The Directorof AuditOffice which is under the Province (Municipality) Audit Division is commanded and supervised by the Director of the Province (Municipality) Audit Division.The Deputy Directorof Audit Division and Office shall help the Director dealing with the Division or Office affairs.
中文原文 審計處室組織通則第2條
審計處處長及審計室主任，承審計長之命，綜理各該審計處、室事務，並指揮監督所屬職員。
隸屬省（市）審計處之審計室主任並受各該省（市）審計處處長之指揮監督，審計處副處長、審計室副主任分別輔助處長、主任處理各該處、室事務。
隸屬省（市）審計處之審計室主任並受各該省（市）審計處處長之指揮監督，審計處副處長、審計室副主任分別輔助處長、主任處理各該處、室事務。