The Enforcement Rules of the Audit Act Article 41

The other assets mentioned in the Article 58 of the Act means the creditor's claim or other property rights of government or agencies. When there is loss mentioned in the Article 58 of the Act, the agency shall immediately submit related documents to the competent audit agency for inspection. The case with significant importance shall be submitted to the responsible agency for approval and transmitting to the audit agency. The audit agency may dispatch auditors to monitor if necessary.The related documents mentioned above are testimonials,appraisal reports, witness transcripts, scene photos, other appropriateevidences, and responsible explanationsfrom judicial, police, gendarme, notary, examination,commerce etc. institutions or organizations.
中文原文 審計法施行細則第41條
本法第五十八條所稱其他資產,係指政府或各機關所有之債權及其他財產上之權利。
各機關遇有本法第五十八條所列損失情事,應即檢同有關證件報該管審計機關審核。
其情節重大者,並應報經主管機關核轉,審計機關認為必要時,得派員調查之。
前項所稱有關證件係指司法、警憲、公證、檢驗、商會等機關、團體之證明文件、鑑定報告、人證筆錄、現場照片、其他物證以及依事實經過取具之合適證明與經管人員所應負職責之說明。

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