The Chamber of Accounts has organizational and functional independence (The Law of the Republic of Azerbaijan "The Chamber of Accounts", Article 1).
Creation of any kind of obstacles to the Chairman, Deputy Chairman and Auditors of the Chamber of Accounts, as well as the officials of the Apparatus of the Chamber of Accounts or expose them to any pressure is the subject to responsibilities provided by the legislation of the Republic of Azerbaijan (The Law of the Republic of Azerbaijan "The Chamber of Accounts", Article 19).
The independence of professional activities of the Chairman, the Deputy Chairman and the auditors Chamber of Accounts should be guaranteed by the State (The Law of the Republic of Azerbaijan "The Chamber of Accounts", Article 19-1).
The power of the Chamber of Auditors is extended to all legislative, executives and judicial organs of authority of the Republic of Azerbaijan enterprise, organization, institute wholly or partially financed from State budget and also from non-budget State funds.
The Chamber of Accounts shall supervise the approval and execution of the State budget, the management of state property and issuance of orders in respect to such property, the inflow of funds to be generated from privatization of state property into the State budget, and the purposeful use of funds to be allocated from the State budget for legal entities and municipalities (The Law of the Republic of Azerbaijan "The Chamber of Accounts", Article 2-1).
Officials of the Apparatus of the Chamber of Accounts can't interfere the operative activities of the entities during the performance of audit. The head of the inspected legal entities are to provide all requested documents and create normal working conditions for the representatives of the Chamber of Accounts (Internal Regulation of the Chamber of Accounts of the Republic of Azerbaijan, Article 22.3).
In case of necessity, for the purpose to eliminate the deviations discovered as a result of inspection, the Chamber of Accounts will send the recommendations and directiveness to the leaders of inspected entities and relative State bodies in order to suspend the effectiveness of decisions, which are in conflict with the legislation, compensate the losses of the State, impose the criminal responsibilities of the responsible persons (Internal Regulation of the Chamber of Accounts of the Republic of Azerbaijan, Article 23.5).
The Chamber of Accounts implements the audits connected with the financial and budgetary expertise based on the national standards developed in the conformity with the standards of INTOSAI (Internal Regulation of the Chamber of Accounts of the Republic of Azerbaijan, Article 12.2).
The SAI discharges judicial functions, and these are dealt with by inclusion of findings of the audit court in the audit report presented to Parliament.
The SAI can consult and/or collaborate with other countries/SAIs and international organizations on matters relating to audit e.g. INTOSAI, ECOSAI, EUROSAI, ASOSAI. The SAI can engage consultants and/or obtain professional services in conducting audit. The SAI can report on acts that infringe upon State economic interests like mass embezzlement of state assets, serious losses and wastes. Further, the SAI requires that any fraud or embezzlement is to be reported mandatory by the auditees, and the SAI has powers to oversee the ultimate disposal of such cases.
As its reporting procedure, the SAI puts in composition of acts and audit opinions. It also has role on the disposal or action taken on the audit findings, and has an advisory role.
The Chamber of Accounts of the Republic of Azerbaijan was established in accordance with the Constitution of the country by the Parliament and began its activity in December 7, 2002.
The Chamber of Accounts is composed of Chairman, a Deputy Chairman and seven Auditors. The authority of Chairman, the Deputy Chairman and seven Auditors of the Chamber of Accounts are valid for seven years. Besides, there are employees in Chamber of Accounts (about 50 people) who provide independent activity of Chamber of Accounts.
The Chamber of Accounts implements the organization and regulation of its functions on the basis of the Internal Regulation.
The Internal Regulation approved by the Law of the Republic of Azerbaijan.
The Chamber of Accounts implements its activities based on yearly and current work plans.
The Chamber of Accounts, based on mutual agreement, can engage the representatives of the Bodies of State Power, as well as contract the independent auditors and other experts.
The Chairmen of the Chamber of Accounts reports twice a year (spring session - not later than 15 of April and autumn session - not later than 15 of October). To Parliament of performance of the Chamber of Accounts.