Audit Act Article 76
In the examination of the accounting records, reports, if there is any difference with vouchers and cause the losses of public funds, the officer-in-charge of agency and chief accountant shall be held responsible for indemnity payment.
中文原文 審計法第76條
審計機關審核各機關會計簿籍或報告，如發現所載事項與原始憑證不符，致使公款遭受損害者，該主辦及經辦會計人員應負損害賠償責任。