According to the inquiry method, the audit department in our country belongs to the government management, but not all audit institutions are led by Premier the State Council.
The Audit Office is under the leadership of Premier the State Council. Audit institutions of the people's governments of provinces, autonomous regions, municipalities directly under the Central Government, cities divided into districts, autonomous prefectures, counties, autonomous counties, cities not divided into districts and municipal districts are respectively under the leadership of governors, chairmen of autonomous regions, mayors, governors, county heads, district heads and audit institutions at the next higher level.