- Oversees budget implementation, final accounts and other government revenues and expenditures for all relevant departments (including directly subordinate departments) at corresponding levels and at lower levels
- Audits financial revenues and expenditures of state institutions as well as other public organizations using government funds
- Audits financial revenues and expenditures of the central bank
- Audits assets, liabilities, profits and losses of state-owned financial institutions and the financial institutions where state-owned capital dominates or predominates
- Audits assets, liabilities, profits and losses of state-owned enterprises and the enterprises with state-owned capital controlling their shares or playing a leading role
- Budget implementation and final accounts in respect of the construction projects fully or mainly financed by government investment
- Audits financial revenues and expenditures involving social security funds, public donations and other related funds and capital which are managed by government departments or other units authorized by the government
- Audits financial revenues and expenditures in connection with the projects for which aid or loans are provided by international organizations or governments of other countries
- Evaluates and oversees the principal leading persons of local Party committees, governments, judicial organs and procuratorate organs, the principal leading persons of central and local Party and governmental departments, public institutions and people’s organizations, and the heads of state-owned enterprises
