This Act is prescribed pursuant to paragraph 2 of Article 4 of the Organization Act of the Control Yuan.
The Auditor-General shall have one of the following qualifications:
1. Has served as Auditor-General with outstanding achievements.
2. Has served asDeputy Auditor-General more than five years, or AssistantAuditor-General more than nine years with excellent achievements.
3. Has served as a professor teaching accounting, auditing course more than tenyearsin college or university withexcellent reputation, or has authoritative publication of accounting or auditing.
4. Has served as a senior officer for more than six years with excellent reputation, and with extensive experience and knowledge in accounting or auditing.
5. Has served as a member of the Control Yuan for more than six years with excellent reputation, and with extensive experience and knowledge in accounting or auditing.
Term length of the Auditor-General shall be six years.
According to Article 5 of the Organic Law of the Control Yuan, the Auditor-General shall take overall charge of the affairs of the National Audit Office and supervise all staffs under the direction of the Head of the Control Yuan.
The National Audit Office conducts the audit of the financial affairs of the governments. The duties and functions of audit are enumerated as follows:
1. To supervise the implementation of budget.
2. To certify receipt and payment orders.
3. To examine financial activities; to certify annual financial reports.
4. To inspect irregularities and dereliction of duties concerning of the financialactivities.
5. To evaluate the performance of financial activities.
6. To judge financial responsibilities.
7. To perform other audit works stipulated by other laws.
The National Audit Office shall establish the following bureaus, offices, and departments:
1. The First Bureau, which shall be charged with audit of general public affairs.
2. The Second Bureau, which shall be charged with audit of national defense affairs.
3. The Third Bureau, which shall be charged with audit of special public affairs.
4. The Fourth Bureau, which shall be charged with audit of public enterprises.
5. The Fifth Bureau, which shall be charged with audit of public properties.
6. The Sixth Bureau, which shall be charged with audit of digital and technology development.
7. Reexamination Office, which shall be charged with reexamination of explanations, reconsiderations, re-examinations, important audit cases, and other audit affairs.
8. Information Technology Department, which shall be charged with information system development, information equipment maintenance, and information security management.
9. Secretariat Office, which shall be charged with official documents revising, meeting affairs, and other matters that may be delegated to it.
10. General Affairs Department, which shall be charged with management of documents, seals, filing, disbursements, and general affairs.
The National Audit Office shall have one or two Deputy Auditor-Generals at senior grade 14 to help the Auditor-General dealing with the Office affairs.
The National Audit Office shall have one to three counselors at senior grade 10 to 12 to draft and examine relevant bills and regulations.
In the National Audit Office, there shall be one Director in each Bureau, Information Technology Department, and Reexamination Office, who are served by Assistant Auditor-Generals designated by Auditor-General. There shall be a Deputy Director in each Bureau and Information Technology Department, and three to five Section Chiefs in each Bureau, Information Technology Department and Reexamination Office, who are served by Senior Auditors or Senior Inspectors designated by the Auditor-General.
In the National Audit Office, there shall be 12 to 15 Assistant Auditor-Generals, one Chief Secretary, and one Department-Director at senior grade 12; one Deputy Department-Director at senior grade 11; 61 to 91 Senior Auditors and 34 to 61 Senior Inspectors at intermediate grade 8 to 9, and 18 Senior Auditors and 13 Senior Inspectors among them may be at senior grade 10 to 11; two to four Senior Executive Officers at senior grade 10 to 11; four Senior Secretaries at intermediate grade 8 to 9, and two of them may be at senior grade 10 to 11; four Section Chiefs at intermediate grade 9; eight to nine Executive Officers at intermediate grade 7 to 9; 87 to 99 Auditors or Inspectors at junior grade 5 or intermediate grade 6 to 7; 20 to 31 Officers at junior grade 5 or intermediate grade 6 to 7; 15 Clerks at junior grade 3 to 5.
The National Audit Office shall establish a Personnel Office, an Accounting Office, a Statistics Office, and a Civil Service Ethics Office, which handle personnel, annual budgeting, accounting, statistics, and employeeethics affairs in accordance with the law.
Each of the Personnel Office, Civil Service Ethics Office, Accounting Office, and Statistics Office shall have one Director at senior grade 10 to 11. The required number of staffsof each Office shall be assigned in accordance within the personnel complement prescribed in this Act.
The important audit cases in the National Audit Office should be referred to the Council of Auditors for decision. The Council of Auditors shall be organized by the Auditor-General, Deputy Auditor-Generals, and Assistant Auditor-Generals.
The bylaws of the Council of Auditors shall be prescribed by the National Audit Office.
The auditor shall withdraw himself/herself from an audited agency and shall not perform the auditing function if the head,accounting or disbursements officer is his/her spouse, relative by blood within seven degrees, or relative by marriage within five degrees. The withdrawing stipulation specified above is also valid in other kinds of conflicts of interestwhich are sufficient to justify the apprehension that the auditor may not be impartial.
The auditor shall withdraw himself/herself from an audit case and shall not perform the auditing function if he/she has related conflicts of interest.
The National Audit Office shall establish Audit Divisions in each province (municipality) and may also establish Audit Offices in each county (city) to audit local governments and their subordinate agencies. Central government or local governments and their subordinate agenciesmay be audited by the designated Audit Division (Office) nearby.
Audit Divisions (Office)maybe establishedto audit special public service agencies, government enterprises and institutions in central and local governments.
The organization of audit divisions (offices) shall be stipulated in a separate law.
Due to the needs of audit function, the National Audit Office may establish committees and employ professionals as committee members without salary.
In each committee established according to above paragraph, there may be one Executive Secretary, who is served by Assistant Auditor-General or Counselor designated by Auditor-General; one Deputy Executive Secretary and two to five Section Chiefs who are served by Senior Auditors, Senior Inspectors or relevant personnel designated by Auditor-General. The required staffs shall be assigned in accordance within the personnel complement prescribed in this Act.
The personnel with titles set forth in Articles 7 through 11 shall be recruited from the series of general administration, audit, inspection, accounting, statistics, personnel administration,secretary, affairs administration and other related series in accordance with the “public position categorization and series instructions”.
The Regulations for Departmental Affairs of the NationalAudit Office shall be regulated by the NationalAudit Office.
This Act shall become effective from the date of promulgation.