The SAV does not discharge judicial functions. Based on recommendations mentioned in
the audit report that SAV submitted to the government, National Assembly and sent it to the audited
units and relevant agencies, SAV re-examines the conduct of these recommendations of the audited
units. The SAV is required to follow specific standards, practices and guidelines in conducting audit
and reporting. The SAV has set these standards and guidelines in reference to the international
standards. The SAV can consult and/or collaborate with other countries, SAIs and international
organizations on matters relating to audit e.g. Audit of projects by ADB, WB, etc. The SAV can
engage consultants and/or obtain professional services in conducting audit. The SAV reports on the
acts that infringe upon State economic interests like mass embezzlements of state assets etc. It does
not require that any fraud or embezzlement be reported mandatory by audited units.