Audit Act Article 55
The auditing agency may in investigate the administration, uses and other matters concerning cash, negotiable instruments, securities and all other properties of various government agencies; the auditing agency may make its opinion known to the agency concerned about any improper handling of the above matters.
中文原文 審計法第55條
審計機關對於各機關之現金、票據、證券及其他一切財物之管理、運用及其有關事項，得調查之；認為不當者，得隨時提出意見於各該機關。