The Organization Act of the National Audit Office Article 5
The National Audit Office conducts the audit of the financial affairs of the governments. The duties and functions of audit are enumerated as follows:1. To supervise the implementation of budget.2. To certify receipt and payment orders.3. To examine financial activities; to certify annual financial reports.4. To inspect irregularities and dereliction of duties concerning of the financialactivities.5. To evaluate the performance of financial activities.6. To judge financial responsibilities.7. To perform other audit works stipulated by other laws.
中文原文 審計部組織法第5條
審計部掌理政府及其所屬機關財務之審計，職權如左：
一、監督預算之執行。
二、核定收支命令。
三、審核財務收支，審定決算。
四、稽察財物及財政上不法或不忠於職務之行為。
五、考核財務效能。
六、核定財務責任。
七、其他依法律應行辦理之審計事項。
一、監督預算之執行。
二、核定收支命令。
三、審核財務收支，審定決算。
四、稽察財物及財政上不法或不忠於職務之行為。
五、考核財務效能。
六、核定財務責任。
七、其他依法律應行辦理之審計事項。