The Enforcement Rules of the Audit Act Article 26-1
According to the Article 36 of the Audit Act, agencies or funds shall submit related information files, which are decided by the National Audit Office, to the competent audit agencies.
中文原文 審計法施行細則第26-1條
各機關或各種基金依本法第三十六條規定應送該管審計機關審核之相關資訊檔案，由審計部定之。