Audit Act Article 41
In assigning personnel to various government agencies to conduct on-site audit, the auditing agency shall evaluate the effectiveness of establishment and implementation in the related internal control systems, and then decide the degree and scope of the audit.
中文原文 審計法第41條
審計機關派員赴各機關就地辦理審計事務，應評核其相關內部控制建立及執行之有效程度，決定其審核之詳簡範圍。