Audit Act Article 72
Where it has been found out by the auditing agency that the occurrence of incidents as mentioned in Article 58 was due to the negligence of the persons in charge, the head of the agency and their supervisor shall be held responsible for indemnity payment.
中文原文 審計法第72條
第五十八條所列情事，經審計機關查明未盡善良管理人應有之注意時，該機關長官及主管人員應負損害賠償之責。