Audit Act Article 18
When auditor considers that urgent action should be taken with respect to his discovery of irregularities or mal-practices, as mentioned in above articles, he shall promptly report the case to the auditing agency concerned. The latter shall notify the officer in charge of the agency in question to take immediate action.The officer in charge of the agency in question shall be held jointly responsible if he does not take immediate action upon notice of the above.
中文原文 審計法第18條
審計人員對於前條情事，認為有緊急處分之必要，應立即報告該管審計機關，通知該機關長官從速執行之。
該機關長官接到前項通知，不為緊急處分時，應連帶負責。
該機關長官接到前項通知，不為緊急處分時，應連帶負責。