The Control Yuan is the highest ombudsman in the Republic of China (Taiwan), exercising the powers of impeachment, censure, and audit. It has 29 members, including a president and a vice president, each of whom serves a term of six years and, with the consent of the Legislative Yuan, are appointed by the President of the Republic of China (Taiwan).

The National Human Rights Commission established under the Control Yuan consists of 10 Yuan members, including the Yuan president and seven human rights professionals as ex-officio members; the other two members are appointed by the Yuan president. The Commission undertakes the human rights functions of the Control Yuan.