Audit Act Article 17
When an auditor discovers evidence of irregularities or dereliction of duty committed by individuals of an organization, he shall have the case reported to the auditing agency concerned. The latter shall notify the organization in question to take necessary action, and shall report to the Control Yuan to take action according to the law. Cases involving criminal offenses shall be referred to the court for action and shall also be reported to the Control Yuan.
中文原文 審計法第17條
審計人員發覺各機關人員有財務上不法或不忠於職務上之行為，應報告該管審計機關，通知各該機關長官處分之，並得由審計機關報請監察院依法處理；其涉及刑事者，應移送法院辦理，並報告於監察院。