The existing psychological counseling and preventative treatment mechanism of the military is incomplete; NAO has urged improvements, and prevention measures have been strengthened.

In order to promote the mental health of officers and soldiers and prevent the occurrence of self-injury, the Ministry of National Defense has established a mental health counseling mechanism. NAO found that the existing prevention and treatment mechanism has not effectively identified individuals at risk of self-injury and intervened in a timely manner. Additionally, there is a shortage of personnel and professional certifications in the military's mental health counseling services. Following the recommendation, high-risk prevention and treatment measures have been incorporated into the 2025 annual plan, and has increased the number of mental health counselors and the proportion of certified professionals.

The domestic banks have not yet established a cross-agency data sharing mechanism with the Ministry of the Interior National Immigration Agency for the settlement of wages of foreign migrant workers, which increases the difficulty of identity verification. NAO has urged improvements, and an interface query system has been established, with related regulatory standards completed.

When domestic banks accept the salary foreign exchange processing entrusted by private employment service agencies for foreign migrant workers, they are required to verify the migrant workers' identity. The Audit Department's review found that because domestic banks have not yet integrated with the Ministry of the Interior's Immigration Agency’s residence permit query system, bank clerks must manually input data for verification, which reduces operational efficiency and increases the difficulty of confirming the identity of foreign migrant workers. Following the recommendation, the Executive Yuan has urged a review and improvement. The Joint Credit Information Center has been instructed to establish the system interface with the Ministry of the Interior's Immigration Agency database, effectively improving the operational efficiency of domestic banks.

The risk management measures of the national forest recreation areas under the Forestry and Nature Conservation Agency in response to natural disasters were insufficient. NAO has urged improvements, and emergency response procedures have been revised.

The Forestry and Nature Conservation Agency, Ministry of Agriculture, oversees 19 national forest recreation areas, including Taipingshan Forest Recreation Area, providing leisure and recreational areas for the public. NAO found that some national forest recreation areas are located in high-risk disaster potential zones, and due to the impact of climate change, the risk of disaster has increased dramatically. There is an urgent need to strengthen risk management measures. Following the recommendation, the Forestry and Nature Conservation Agency has revised the relevant emergency response procedures to enhance contingency measures.

There have been repeated cases of government procurement in which vendors have passed off goods of unknown origin as new products of the original manufacturer using inaccurate import declarations. NAO has urged improvements, and the Public Construction Commission has established a mechanism to verify the authenticity of import declarations.

In the procurement of imported goods, many government agencies require in the procurement contract that the winning tenderers should submit an import declaration to prove the source or origin of the goods. NAO found that the current government procurement system does not assist agencies in promptly verifying the authenticity of import declarations, leading to issues where unscrupulous suppliers submit false import declarations, misrepresenting goods of unclear origin as brand-new items from the original manufacturer. Following the recommendation, the Public Construction Commission, Executive Yuan, has collaborated with the Customs Administration, Ministry of Finance, to establish an Import Declaration Information Verification Mechanism to minimize the risk of agencies receiving false declarations.