The Enforcement Rules of the Audit Act Article 14

Unless the audit notices relate to correction, disallowance, refund or indemnity payments shall be conducted according to the Article 23 to Article 25 of the Act, the auditedagency shall answer the audit agency within the prescribed period about how the audit notices are conducted.The audit agency shall issue a written notice to theaudited agency which does not submit their answer within the prescribed period.In case no answer is submitted after the written notice is served, Article 17 may be invoked to deal with the case.