8. Audit

　　According to Article 90 of the Constitution and Article 7 of the Additional Articles of the Constitution, the power of audit is one of the control powers. Article 105 of the Constitution states that the auditor general shall, within three months after presentation by the Executive Yuan of the final accounts of revenues and expenditures, complete the audit thereof in accordance with law, and submit the audit report to the Legislative Yuan. The power of audit, according to the Law of Audit, shall be exercised by government auditing agencies. The central government and its subordinate organizations shall be audited by the Ministry of Audit, provincial governments and the governments of cities on the provincial-government level shall be audited by the departments of audit, and county and county-level city governments shall be audited by the offices of audit.

　　The audit organizations are responsible for auditing the financial operations of government agencies at all levels. According to the Law of Audit, the power of audit includes:

• supervising the execution of budgets,
• approving the receipts and payment orders,
• examining and approving the financial receipts and payment orders,
• detecting irregularities and dishonest behaviors with regard to property and financial affairs,
• evaluating the financial efficiency,
• determining the financial responsibilities, and
• fulfilling other auditing duties mandated by law.

　　The Law of Audit provides that auditors shall carry out their duties independently without interference and that the auditing agencies shall regularly or extemporaneously send their auditors to various organizations to exercise their duties. If an auditing agency does not send its auditors to an organization, it may request the organization to submit the relevant documents for random inspection. Auditing agencies may examine the receipts, payment vouchers and property of public organizations at any time. If the auditors demand to inspect the books and vouchers or other documents, or cash and property, the persons in charge of the organizations shall not conceal them or refuse to surrender them. They shall reply to questions in detail and supply all relevant materials if asked.

　　If auditors find financial irregularities or dishonest conducts among the officials in various organizations, they shall report their findings to the competent audit organizations and notify the heads of the organizations of the officials for action. They may also report, through auditing organizations, to the Control Yuan to deal with the case according to law. If a criminal offense is involved, it shall be referred to the court and reported to the Control Yuan. If the auditing agency finds an organization notoriously inefficient or neglecting its duties, it shall notify the organizations supervising agency and report to the Control Yuan.

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