According to the stipulation of the Constitution, the State Council and the local people’s governments at or above the county level shall establish audit institutions. In Sep. 22 1983, Audit Bureau of Tibet Autonomous Region was established, and in 1996 the Bureau was upgraded and renamed as Tibet Autonomous Regional Audit Office. Tibet Autonomous Regional Audit Office is one functional department of Tibet Autonomous Regional Government, and responsible for the audit work of the region under dual leadership of the Chairman of the Region and the CNAO.

The Audit Office has the following major responsibilities and tasks:

1.      Being responsible for the audit work of the Region, working out regional regulations, strategic plans, targets and priorities of audit work, organizing industrial and special audit;

2.      Reporting the audit work to the Regional Government and circulating to other departments of the Regional Government;

3.      Submitting audit reports of regional budget implementation to Regional Government; and entrusted by Regional Government, presenting reports to the standing committee of the Regional People’s Congress on budget implementation and other government revenues and expenditures at corresponding level;

4.      Organizing industrial, special audit and audit investigation on the implementation of financial policies, guidelines, macro regulation and control measures of state and region;

5.      Supervising the audit-related law-execution work of audit institutions at various local levels of the region, taking charge of administrative review of appeals against audit decisions, and handling with other legal affairs about audit institutions and audit work;

6.      Leading municipal audit institutions jointly with municipal governments, and dealing with their leaders’ appointment and removal issues together with municipal governments;

7.      Organizing and carrying out the supervision and instruction on internal audit; monitoring audit quality of public audit firms of the Region;

8.      Organizing professional training, audit research and communication with other parties in audit field;

9.      Fulfilling other affairs entrusted by the Regional Government.

1.       Audit of budget implementation and other government revenues and expenditures at the regional level;

2.       Audit of financial revenues and expenditures of departments, institutions, undertakings and their subordinate units at regional level;

3.       Audit of budget implementation and final accounts of governments at the municipal level;

4.       Assets, liabilities, profits and losses of non-banking financial institutions in the Region;

5.       Audit of financial revenues and expenditures of the social security fund, environmental protection funds, public donation funds and other relevant funds under the administration of various departments of the Regional Government or the management of social bodies entrusted by the government;

6.       Audit of economic accountability of leaders of governments, enterprises or other auditees;

7.       Audit of assets, liabilities, profits and losses (on a periodic basis) of the Region's state-owned enterprises and state-share controlling companies;

8.       Audit of budget Implementation and final accounts of construction projects, key projects and other fixed assets investment projects of the State and the Region;

9.       Audit over other items which shall be subject to audit of Regional Audit Office according to regulations;

10.    Special audit against the macro management problems disclosed by auditing, reporting and advising to Regional Government;