The Organization Act of the Audit Divisions and Offices Article 7
The Audit Divisions (Offices) shall be divided into level 1 and level 2 in accordance with the complexity of functions. The National Audit Office shall report the levels of Audit Divisions (Offices) to the Control Yuan for approval.
中文原文 審計處室組織通則第7條
各審計處、室視業務繁簡，分為一、二等，由審計部報請監察院核定之。