Audit Act Article 12
The auditing agencies shall regularly or irregularly dispatch personnel to various agencies to conduct on-the-spot audit; whereas this type of audit has not been conducted, the agencies concerned shall be asked to submit their financial reports for audit. In the latter case, personnel may be dispatched to carry out spot audit.
中文原文 審計法第12條
審計機關應經常或臨時派員赴各機關就地辦理審計事務；其未就地辦理者，得通知其送審，並得派員抽查之。