The Organization Act of the Audit Divisions and Offices Article 5
Each County (City) Audit Office may establish three to five sections to conduct audit affairs.The functions of each section shall be drawn up by Audit Office and approved by National Audit Office.The National Audit Office shall designate nearby Audit Office to conduct audit affairs of the counties (cities) which are not established Audit Offices.
中文原文 審計處室組織通則第5條
各縣（市）審計室得設三課至五課，分別掌理有關審計事項。
各課職掌，由各該審計室擬訂，報請審計部核定。
未設審計室之縣（市），其審計事項，由審計部指定鄰近之審計室兼辦之。
各課職掌，由各該審計室擬訂，報請審計部核定。
未設審計室之縣（市），其審計事項，由審計部指定鄰近之審計室兼辦之。