The Executive Yuan is the highest "Branch of Administration" in Taiwan. To reinforce government agencies’ internal control, regulations about internal control have been promulgated in Taiwan to require that all government agencies should establish proper internal control mechanisms and enforce internal management. Agencies are also required to maintain effective controls through independent review or assessment by existing audit functions, such as Execution Examination, Information System Audit, Civil Service Ethics Audit, Procurement Audit, Internal Review, Personnel Evaluation, and Administration Management Check. Most of agencies have established controls. However, some fraud and non-compliance instances still happened. The Executive Yuan makes efforts to improve internal control in an integrated approach from the end of 2010 and the Directorate-General of Budget, Accounting & Statistics (DGBAS) serves as an assistant of the task.In recent years, we strengthen internal control systems by the way of promulgating related regulations, providing workshop and training courses, designing and maintaining effective internal control systems, establishing the monitoring mechanisms such as self-assessment and internal audit, supervising the execution of agencies and implementing the statement of internal control (SIC) .To raise awareness of internal control on public servants, Executive Yuan implement the certification of the SIC step by step from 2013. In 2019, all ministers and deputy ministers of agencies signed the SIC to provide reasonable assurance on the effectiveness of internal control design and execution to confirm the achievement of 4 internal control objectives, including effectiveness of operation, compliance, asset safety, and reliable report. Nowadays, DGBAS keeps strengthening internal control and internal audit systems by providing training courses and compiling paradigms, including computer auditing, as the references for all agencies. We also works with National Development Council (NDC) to make efforts to integrate risk management, internal control and performance management for reinforcing self-management of agencies.