Audit Act Article 15
In performing the auditing function, the auditing agencies may dispatch officers armed with Inspection Certificates issued by the National Audit Office to make inquiries at any public or private organizations and individuals, or to inspect the books, vouchers, and other documents of these organizations. The various responsible persons concerned shall not conceal the above or refuse cooperation. Upon questioning, they shall furnish detailed and truthful answers. When it is deemed necessary in connection with the performance of the auditing function, judicial or military police authorities may be asked to render appropriate assistance.
中文原文 審計法第15條
審計機關為行使職權，得派員持審計部稽察證，向有關之公私團體或個人查詢，或調閱簿籍、憑證或其他文件，各該負責人不得隱匿或拒絕；遇有疑問，並應為詳實之答復。
行使前項職權，必要時，得知照司法或警憲機關協助。
行使前項職權，必要時，得知照司法或警憲機關協助。