| Summary: | 碩士 === 東吳大學 === 法律學系 === 107 === In recent years, in order to promote good governance, the audit power has been gradually extended from compliance audit that emphasizes on financial legality to performance audit that focus on economics, efficiency and efficiency（3E）. That makes audit rights play a more valuable role in government governance. This study explores the positioning and characteristic of audit power and introduces the audit system for different countries for analyzing and comparing. This article also discuss the supervision and cooperation between audit power and administrative power with literature review and case analysis.
The innovation of the audit business has transformed the auditing agency from traditional financial supervisors into the advisory role of governance. In2015, Articles 69 of the Audit Act were amended to enhance the functions of insight and foresight. Where auditing agencies discover the potential risks, they shall provide the government agencies early-warning recommendations. They are not only monitering governance performance, also helping the administrative agencies to establish risk management systems. Duties and functions of audit power is to supervise the implementation of budget; to certify annual financial reports; to judge financial responsibilities etc. Since performance audit results is not compulsory, and may also involve the discretion of the administrative agencies. It should establish a more flexible opposition proceeding to complete the mechanism of audit power.
On the other hand, to establish the cooperative relationship between the executive power and the audit power, in the view of whole government, the government has promoted the partnership between two major government bodies. The legal duties of audit agency includes to make suggestions for enhancement of financial efficiency and reduction of non-economic expenditures; to provide efficiency or advance public welfare recommendations to the audited agencies or related agencies; to provide the government agencies early-warning recommendations on potential risks. In the future, to promote good governance, the audit agency shall continues to strengthen the partnership with the administrative agencies through the compliance audit and performance audit of financial supervision, play the role of corruption prevention and profits promotion, develop the advisory role of govermance.
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