Audit Act Article 69
When auditing agencies consider the audited agencies negligence of duty or inefficiency after auditing their performance, they shall notify the authorities at the next higher level and the Control Yuan. Where the audited agencies have system defects or inadequate facilities, the auditing agencies shall provide recommendations to the audited agencies.Where the audit may improve the efficiency or advance public welfare, the auditing agencies shall provide recommendations to the audited agencies or related agencies.Where auditing agencies discover the potential risks which affect administrative, operational or business efficiencies of various government agencies, they shall provide the government agencies early-warning recommendations in order to respond better.
中文原文 審計法第69條
審計機關考核各機關之績效，如認為有未盡職責或效能過低者，除通知其上級機關長官外，並應報告監察院；其由於制度規章缺失或設施不良者，應提出建議改善意見於各該機關。
前項考核，如認為有可提升效能或增進公共利益者，應提出建議意見於各該機關或有關機關。
審計機關發現有影響各機關施政或營（事）業效能之潛在風險事項，得提出預警性意見於各該機關或有關機關，妥為因應。
前項考核，如認為有可提升效能或增進公共利益者，應提出建議意見於各該機關或有關機關。
審計機關發現有影響各機關施政或營（事）業效能之潛在風險事項，得提出預警性意見於各該機關或有關機關，妥為因應。