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Article 8
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When the audit agency conducts audit, the agency may require the audited agency to give explanations on, to collaborate the implementation of cyber security maintenance plan, or provide relevant documents and supporting information for inspection by audit team, and conduct the following issues. The audited agency and its personnel shall cooperate accordingly:<br/>1. Pre-audit interview.<br/>2. Onsite audits or other suitable audit approaches.<br/>The audited agency cannot give the explanations, collaborate or provide documentation for inspector of audit team under the preceding paragraph for justifiable reasons under the law, they shall submit the rea-sons in writing to the said audit agency. After receipt, the agency shall conduct the review.<br/>When the audit agency conducts the review referred to above, and it finds sufficient grounds, it shall document the review basis and relevant information in the audit report and may suspend all or part of the audit proceedings. When it finds no sufficient grounds, it shall require the audited agency to proceed as required in Paragraph 1. When the audit operation is suspended, the audit agency referred to in Paragraph 1 may continue the audit at other time period and deliver the audit program notice in writing to the audit-ed agency ten days before the audit.
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