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CTE, recursive search
WITH DepartmentSearch(DeptID, DeptParent, DeptName, OuID)
AS
(
    -- 找出簽核者所屬部門
    SELECT d.DeptID, d.DeptParent, d.DeptName, d.OuID
    FROM tbDepartment d
    LEFT JOIN tbEmpDept ed ON ed.DeptID = d.DeptID
    INNER JOIN tbFlowApprove fa ON fa.Approver = ed.EmpID
    WHERE fa.FlowInsID = @FlowInsID AND fa.FlowAct = @FlowAct AND fa.ActAppendix IS NULL
    UNION ALL
    -- 遞迴向上找出主管部門
    SELECT d.DeptID, d.DeptParent, d.DeptName, d.OuID
    FROM tbDepartment d
    INNER JOIN DepartmentSearch ON DepartmentSearch.DeptParent = d.DeptID
)
SELECT * FROM DepartmentSearch
other ref: 一般資料表運算式(Common Table Expressions, CTE)