The Enforcement Rules of the Audit Act Article 42-1
While inspecting the planning, designing, bidding, implementing, accepting and other related procedures of procurement of government agencies according to the paragraph 1 of Article 59 of the Act, the audit agency may inspect the whole procurement case or parts of each operation stage.While conducting inspection, the audit agency shall be careful of the following matters:1.Whether the procurement is conducted in accordance with the budget procedures.2.Whether the procurement is conducted in accordance withlegal procedures, contracts and regulations.3.Performance of procurement implementation.4.The establishment of procurement system, regulations and related internal audit rules.5.The effectiveness of the implementation of internal control.6.The monitoring and evaluation results of the responsible and related agencies of government procurement.7.Other procurement-related matters.
中文原文 審計法施行細則第42-1條
審計機關依本法第五十九條第一項規定，對於各機關採購之規劃、設計、招標、履約、驗收及其他相關作業之隨時稽察，得就採購全案或各該階段作業之全部或一部稽察之。
審計機關辦理隨時稽察時，應注意左列事項：
一、採購是否依照預算程序辦理。
二、採購有無依照法定程序及契約、章則規定辦理。
三、採購之執行績效。
四、採購制度、法令及相關內部審核規章之建立情形。
五、內部控制實施之有效程度。
六、政府採購主管機關及相關機關之監督考核情形。
七、其他與採購有關事項。
審計機關辦理隨時稽察時，應注意左列事項：
一、採購是否依照預算程序辦理。
二、採購有無依照法定程序及契約、章則規定辦理。
三、採購之執行績效。
四、採購制度、法令及相關內部審核規章之建立情形。
五、內部控制實施之有效程度。
六、政府採購主管機關及相關機關之監督考核情形。
七、其他與採購有關事項。