Audit Act Article 31
Government agencies' accounting systems and regulations concerning internal audit shall be promulgated and enforced only after due consultation with the respective competent auditing agencies; the same procedure governs changes in the above-mentioned matters. Where there are regulations governing the operational inspection or performance evaluation, the auditing agency shall be informed of the same.
中文原文 審計法第31條
各機關會計制度及有關內部審核規章，應會商該管審計機關後始得核定施行，變更時亦同；其有另行訂定業務檢核或績效考核辦法者，應通知審計機關。