The Enforcement Rules of the Audit Act Article 42-2
The audit agency may inform the audited agency to provide related materials about the implementation of procurements and monitoringresults of related agencies. In case of question, the audited agency shall give detailed and accurate answers.
中文原文 審計法施行細則第42-2條
審計機關對於各機關採購之執行情形及各相關機關之監督考核情形，得通知其提供有關資料；遇有疑問，各該機關並應為詳實之答復。