Article 104 of the Constitution states: "In the Control Yuan, there shall be an auditor general who shall be nominated and, with the consent of the Legislative Yuan, appointed by the President of the Republic." According to Articles 4 and 5 of the Organic Law of the Control Yuan, the Control Yuan shall set up a Ministry of Audit and the auditor general shall, under the direction of the President of the Control Yuan, be responsible for the overall administration of the ministry and supervise its personnel and subordinate agencies. The Organic Law of the Ministry of Audit provides that there shall be one or two deputy auditor generals to assist the auditor general in administering the ministry's affairs.

　　The ministry is composed of five departments. The First Department is in charge of the auditing of general public affairs, the Second Department audits national defense expenditures, the Third Department is responsible for auditing special public affairs, the Fourth Department is in charge of auditing state-run corporations and government-owned business organizations, and the Fifth Department is responsible for auditing financial affairs, whose re-examination office is in charge of reviewing the auditing cases and supervising audit affairs of local governments. Moreover, the ministry maintains under its direct control the offices of secretarial affairs, general affairs, accounting, statistics and personnel to fulfill their respective duties. Under the ministry, there are such officials as senior auditors (including the departmental directors and chiefs), senior auditors, senior examiners (including deputy departmental directors and sectional chiefs), auditors and examiners. The ministry shall have a chief secretary, counselors, departmental directors, deputy departmental directors, office chiefs, secretaries, senior specialists, sectional chiefs, specialists, sectional assistants, assistants to fulfill their prescribed duties. Major auditing operations are decided by resolutions of the Council of Auditors, which is composed of the auditor general, deputy auditor generals and senior auditors.

　　According to Article 14 of the Organic Law of the Ministry of Audit, the ministry shall establish an audit department in every province and provincial-level city, and an audit office in every county and county-level city to audit the local governments and their subordinate organizations. The auditing departments or office may also audit central government organizations in their area if authorized by the Ministry of Audit. An auditing department or office shall also be established in specific public organizations, public business organizations and public corporations to audit these organizations.

　　At present, the audit system dealing with local government auditing affairs consists of the subordinate agencies of the Ministry of Audit, such as departments of audit in Taipei city and Kaohsiung city, and 20 audit offices in Taiwan province including Keelung city (also handles auditing affairs of Fukien provincial government, Kinmen county and Lienchiang county), Taipei county, Ilan county, Taoyuan county, Hsinchu county, Hsinchu city, Miaoli county, Taichung county, Taichung city, Chianghua county, Nantou county, Yunlin county, Chiayi county, Chiayi city, Tainan county, Tainan city (also in charge of auditing affairs of Penhu county, Taiwan province), Kaohsiung county, Pingtung county, Hualien county and Taitung county.

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