The Enforcement Rules of the Audit Act Article 42-5

When the audit agency discovers any illegal procedures, inconsistency with the contract or regulations, or inappropriateness in inspectingprocurement of government agencies, it may conduct the caseaccording to the procedures regulated in Articles 22 to25 of the Act and the Articles 14 and 15 of this Rule.
中文原文 審計法施行細則第42-5條
審計機關稽察各機關採購,發現有不合法定程序,或與契約、章則不符,或有不當者,得依本法第二十二條至第二十五條及本細則第十四條、第十五條規定程序辦理。

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