The president of the Controller General of the Republic of Nicaragua, Lic. Luis Angel Montenegro, visited National Audit Office (NAO) on April 18th and was welcomed by Auditor General Ching-Long Lin. The NAO arranged a discussion to exchange the opinions of government audit, and held a professional awards ceremony that invited H.E. Ambassador William Manuel Tapia Aleman and the Director General Li-jey Tsao of the Ministry of Foreign Affairs to attend the ceremony. On April 21st, Lic. Luis Angel Montenegro went to the Office of the President with Auditor General Lin and Vice Minister Leo Chen-jan Lee of Foreign Affairs, and had an audience with President Ma. This one-week activity also included visiting the Audit Division on Education & Agriculture and the Hsinchu County/City Audit Office for introducing the audit work to specific field and local government. The NAO also arranged them to visit government agencies such as the Control Yuan and Nantou County Government, and eco-society centers such as National Palace Museum and Taiwan Agricultural Research Institute of Council of Agriculture. Lic. Luis Angel Montenegro expressed that through this visit, he not only understood more about the history, works and functions of our audit agencies, but also had deep impressions in Taiwan.