The Enforcement Rules of the Audit Act Article 16

The case which the audit agency requests the officer of audited agency to take punishment actionsaccording to the Article 17 of the Act shall be duplicated to the Control Yuan. The case with significant importance shall be specially reported to the Control Yuan for action, and be notified to the audited agency after the Control Yuan has made decisions.
中文原文 審計法施行細則第16條
審計機關依本法第十七條規定通知各該機關長官處分之案件,應以副本抄送監察院。
其情節重大者,應專案報請監察院依法處理,俟監察院決定後再行通知各該機關。

English translation for reference only; the Chinese text prevails. Not legal advice.