1. The State Audit is an organ created by the National Assembly, shall act independently and only obey the law. It exercises the audit of the management and use of public finance and property.
2. The Head of the State Audit presides the State Audit, elected by the National Assembly. The term of Head of the State Audit shall be provided by the law. The Head of the State Audit is responsible and makes his reports of the result of audit to the National Assembly and, when the latter is not in session, to its Standing Committee.
3. The details of the organization, duties, and authorities of the State Audit shall be provided by the law.