The Organization Act of the National Audit Office Article 4

According to Article 5 of the Organic Law of the Control Yuan, the Auditor-General shall take overall charge of the affairs of the National Audit Office and supervise all staffs under the direction of the Head of the Control Yuan.
中文原文 審計部組織法第4條
審計長依監察院組織法第五條,秉承監察院院長,綜理全部事務,並監督所屬職員及機關。

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