Audit Act Article 59
The audit agency has the right to inspect and examine the planning, designing, bidding, implementing, accepting and other related procedures of procurement of government agencies. When any illegal procedures or not consist with the contract, regulations or unreasonable situations are found, the audit agency should notice the auditee to have a proper action. Government agencies should provide any related information for the audit.
中文原文 審計法第59條
審計機關對於各機關採購之規劃、設計、招標、履約、驗收及其他相關作業，得隨時稽察之；發現有不合法定程序，或與契約、章則不符，或有不當者，應通知有關機關處理。
各機關對於審計機關之稽察，應提供有關資料。
各機關對於審計機關之稽察，應提供有關資料。