What Does a Government Auditor Do?

National auditors refer to those who are entrusted by the state to exercise audit supervision power in accordance with the law, and are engaged in auditing affairs, that is, auditing civil servants. National auditors refer to those who work in central audit institutions, local audit institutions, and dispatched audit institutions. They do not include staff members in other administrative organs, state power organs, judicial organs, and procuratorial organs. They also do not include internal audit institutions. People working in social audit organizations. State auditors are essentially those who exercise audit supervisory powers on behalf of the state and engage in audit work. National auditors accept the commission of the state and exercise auditing supervision power on behalf of the state in the name of audit institutions. The legal consequences of their actions are attributable to the auditing agency. It can be seen that national auditors are different from ordinary citizens and cannot be used as administrative subjects.

National auditor

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National auditors are

China has established a title system for national audit (government audit) personnel. Senior auditors use a combination of assessments, and auditors and assistant auditors use assessments.

National auditors include the Auditor General, Deputy Auditor General of the National Audit Office, local audit offices at all levels, bureaus, directors, leaders of audit institutions at all levels, and non-leader-like staff.

The Auditor General is the executive head of the Audit Commission. According to the relevant provisions of the Constitution, the Auditor General is nominated by the Premier of the State Council and decided by the Standing Committee of the National People's Congress and appointed by the President of the People's Republic of China. The Audit Commission implements the Auditor-General Responsibility System, which is a member of the State Council. The Auditor General may be re-elected. The National People's Congress has the power to remove the Auditor General.

According to the Organization Law of the State Council and relevant regulations of the State Council, the Deputy Auditor General assists the Auditor General and is responsible to the Auditor General. The appointment and removal of the Deputy Auditor-General shall be determined by the State Council.

In accordance with the relevant provisions of the People's Congress of the People's Republic of China at the various levels and the local people's government's organizational law, the Audit Office and the Director shall be appointed and removed by the Standing Committee of the People's Congress at the corresponding level. The Audit Office and the director are members of the people's government at the corresponding level.

Article 15 of the "Audit Law" stipulates: "The person in charge of the auditing agency shall not be removed at will if he or she has not violated the law or failed to meet the conditions of appointment." At the same time, specific conditions for removal are also provided: those who violate the law and are subject to criminal punishment; Those who fail to perform their duties, are subject to administrative sanctions, and are no longer suitable to be the person in charge of the auditing agency; those who have been unable to perform their duties for a long time due to health reasons. According to relevant state regulations, the appointment and removal of the heads of local auditing agencies at all levels should be subject to the prior opinion of the auditing agency at the next higher level.

Auditors other than the above-mentioned principals shall be appointed and removed by relevant departments in accordance with the cadre management authority stipulated in the Interim Regulations on State Civil Servants and other laws.