experts to conduct on-site audits to ensure that Taiwan’s human rights practices are in compliance with international covenants. Pursuant to Article 2, Paragraph 8 of the Organic Act, the NHRC provides independent opinions on national reports submitted by the government in accordance with the provisions of international human rights treaties, prepares a parallel response to address questions raised by international reviewers, and participates in international audits, after which the international review committee will publish concluding observations as a basis for improving human rights in Taiwan. In the process of preparing independent opinions as a reference for international review committees, the NHRC collects opinions from all corners of society, including government agencies, experts and scholars, and civic organizations, in order to form a better understanding of the current status of and shortcomings in Taiwan’s human rights development. The concluding observations released by international review committees also bring up human rights issues that the NHRC and the Taiwanese government need to address. The NHRC has limited resources with which to address to the volume of content and multiple points of concern in the Commission’s independent opinions and concluding observations, and has to select human rights issues with the highest priority to focus on in its medium-term strategic plan. 3) Relationship with work plans Because the medium-term 8 strategic plan is the