The Director of Audit is appointed by the Chief Executive (previously the Governors of Hong Kong).
Its main functions are "to provide independent, professional and quality audit services to the Legislative Council and public sector organisations in order to help the Government enhance public sector performance and accountability in Hong Kong."
122) the Director of Audit “has wide powers of access to the records of departments”, “can require any public officer to give an explanation and to furnish such information as he thinks fit to enable him to discharge his duties” and “is not subject to the direction or control of any other person or authority in performing his duties and when exercising his powers under the Ordinance.” The Director of Audit submits three reports each year to the President of the Legislative Council: One on the Accounts of the Government of Hong Kong Special Administrative Region under section 12 of the Audit Ordinance and two on the results of value-for-money audits.
Controversies have been drawn towards how the accounts of the Radio Television Hong Kong have been audited.
In April 2023, the Audit Commission said that there was a "[n]eed to step up efforts in examining library materials for safeguarding national security and talking follow-up actions.