According to Article 46, Chapter VIII of the Organic Law of the National Government, the Control _Yüan_ is "the highest supervisory organ of the government, obliged to exercise the power of impeachment and auditing in accordance with law." Since the beginning of our resistance against the Japanese invasion, the powers of control have been gradually strengthened so as to meet the demands of this critical time. A static control has developed into a dynamic one; that is, more emphasis is laid upon prevention than upon correction. Therefore the duties of the office become heavier and more complicated, as its work becomes more intensified. But the influence which the _Yüan_ has exercised over Chinese politics as a whole becomes also wider and wider. In this report, we are going to describe the activities of the _Yüan_ under the two headings of the Control _Yüan_ and the Ministry of Audit. THE CONTROL YÜAN: The function of auditing is performed by the Ministry of Audit, subsidiary to the _Yüan_. What is directly performed by the _Yüan_ is impeachment. On the authority of the Impeachment Act, any motion of impeachment, after being proposed by some control Committee or control Commissioner, is to be reviewed by three other control Committees. If the bill is passed by the three, the accused must be punished. Whenever a bill is rejected and its proponent does not agree to the rejection, the bill shall be reviewed once more by five other committees whose determination shall be final. Furthermore, emergency relief measures may be requested, according to the urgency of the occasion; and in order to facilitate the performance of its functions, the _Yüan_ is permitted to investigate the documents of other offices as well as to demand explanations from them. The initiation of a motion of impeachment must be based upon one of the three following conditions: _a._ Article 2, Impeachment Act: "If any illegal action or negligence of duty of an official be discovered, the Control _Yüan_ itself is permitted to bring an impeachment against him." _b._ Article 4, Regulations for the Execution of Government Rights; and Article 11, Act for the Punishment of Officials: "Specified officials may be impeached on demand of the superior who has submitted the case of his guilty subordinate to the Control _Yüan_." _c._ "If an official be accused by the people, the case must be investigated. If the accusation prove to be true, the accused shall be impeached." Although it is very prudent that the legislators have obliged the impeaching officers to take such steps as investigation, motion, and review, yet in this critical time these complicated measures must be considered too slow to keep pace with the development of affairs.