Audit Act Article 20
Where the agency has deferred or taken improper action toward the case which was referred to it for action by an auditing agency, the auditing agency shall inquire the agency in question and the latter shall respond with responsible answer.Where the auditing agency does not get responsible answer from the agency in question, or considers the answer unsatisfactory, the National Audit Office may refer the case to the Control Yuan for action.
中文原文 審計法第20條
對於審計機關通知處分之案件，各機關有延壓或處分不當情事，審計機關應查詢之，各機關應為負責之答復。
審計機關對各機關不負責答復，或對其答復認為不當時，得由審計部呈請監察院核辦。
審計機關對各機關不負責答復，或對其答復認為不當時，得由審計部呈請監察院核辦。