The basic duties and responsibilities of National Audit Office are: exercising national audit work; drawing up drafts of audit of laws and regulations as well as audit policies; auditing the budget implementation and other government revenues and expenditures at the corresponding levels; auditing budget implementation, final accounts and other government revenues and expenditures of the departments (including the units directly subordinate to them) at the corresponding levels and of the people's governments at lower levels; auditing financial revenues and expenditures of the State institutions as well as other public institutions using government funds; auditing the financial revenues and expenditures of the Central Bank; financial revenues and expenditures in connection with the projects for which aid or loans are provided by international organizations or governments of other countries; submitting audit reports to the Premier; exercising the industrial audits, specific audits and audit investigation of the implementation of the national financial policies and macro - control measures, etc.