Audit Act Article 67
In auditing the annual reports of various government agencies or funds, the auditing agency shall pay attention to the following:1.Violation of law, dereliction of duty or other irregularities, if any;2.Budgetary deficit or surplus;3.The ratio of that portion accomplished and that yet to be accomplished against the administrative plan, operational plan, or business plan;4.The degree of economic or uneconomic operation;5.The comparison of administrative efficiency, operational efficiency, and business efficiency among similar agencies or funds;6.Other matters related to the annual reports.
中文原文 審計法第67條
審計機關審核各機關或各基金決算，應注意左列事項：
一、違法失職或不當情事之有無。
二、預算數之超過或賸餘。
三、施政計畫、事業計畫或營業計畫已成與未成之程度。
四、經濟與不經濟之程度。
五、施政效能、事業效能、或營業效能之程度及與同類機關或基金之比較。
六、其他與決算有關事項。
一、違法失職或不當情事之有無。
二、預算數之超過或賸餘。
三、施政計畫、事業計畫或營業計畫已成與未成之程度。
四、經濟與不經濟之程度。
五、施政效能、事業效能、或營業效能之程度及與同類機關或基金之比較。
六、其他與決算有關事項。