An Auditor General of Mongolia shall be accountable for the National Audit Office complying with all laws of Mongolia and operating in accordance with generally accepted accounting, auditing and business practices and operating in honest, objective, fair, economic, efficient and effective manner.
Mongolian National Audit Office has following Audit jurisdiction:
Independent in legal status: The function of State audit of Mongolia is regulated by State Audit Law, approved in 2003. The organizations and officials except the State Great Hural (Parliament) and Chairman of the National Security Council shall be prohibited to exercise supervision over the National Audit Office and performance of the Auditor General of Mongolia and to give assignments.
Independent in management: The State Great Hural (Parliament) appoints the Auditor General of Mongolia upon the proposal of the Speaker of State Great Hural as it is stated in the law. By this law, Auditor General is appointed in sex year term and may be re-appointed once.
Independent in operations: According to the law, the state audit organisation has the right to select auditees, to plan, to perform, to report and follow up audits and to define timeline, scope and content of the audits.
Independent in access to information: It is defined in the law that the state audit organization and it is employees have free, full and immediate access to any data that is deemed necessary to exercise their powers.