The Audit Commission conducts audit work in accordance with the Audit Law of People's Republic of China (PRC), formulates annual audit plans, and conducts key audits on important areas and key links. Audit results should be reported to the State Council and NPC Standing Committee as required, so as to further strengthen the supervision and implementation of audit results.
In addition, the National Audit Office can also conduct special audits nationwide or in specific areas to investigate and solve specific problems in depth.
To sum up, the National Audit Office will audit all units every year to ensure the rational use and efficiency of state funds.