The Control Yuan is the supervisory and auditory branch of the government of the Republic of China, both during its time in mainland China and Taiwan.

The Republic of China (ROC), or simply China, was a sovereign state based on mainland China from 1912 to 1949 prior to the government's relocation to Taiwan, where it continues to be based today. The ROC was established on 1 January 1912 during the Xinhai Revolution against the Qing dynasty, ending the imperial history of China. The Republican government was ruled by the Kuomintang (KMT) as a one-party state based in Nanjing from 1927, until its flight to Taipei on 7 December 1949 following the KMT's de facto defeat by the Chinese Communist Party (CCP) in the Chinese Civil War. The CCP proclaimed the People's Republic of China on 1 October 1949, while the ROC retains control over the "Free Area", with the political status of Taiwan remaining in dispute to this day.