Editing Control Yuan (section)

=== National Audit Office ===

The National Audit Office is headed by an [[auditor-general]] who is nominated by the [[President of the Republic of China|President of the Republic]] and appointed with consent of [[Legislative Yuan]] (parliament), exercises the Control Yuan's power of audit. It consists of five departments:

* General public affairs audit department
* National defense expenditures audit department
* Special public affairs audit department
* State-run corporations and government-owned businesses audit department
* Financial affairs audit department (also in charge of supervising local government audits)

In addition, most local governments have established the Audit Divisions/Offices, these serve as the subordinate agencies of the National Audit Office. Currently, 21 local governments of the 22 [[administrative divisions of Taiwan]] have Audit Divisions/Offices (except [[Matsu Islands|Lienchiang County]]).