According to Art. 63 of the Verfassung (Constitution), the Parliament is entitled to control the entire state administration, including the administration of justice. The Parliament exercises this right, inter alia, through an Audit Commission that it elects.

According to Art. 23 of the Geschäftsverkehrs- und Verwaltungskontrollgesetz, the Audit Commission is responsible for monitoring of the management of the Government and the entire administration, including the administration of justice.

According to Art. 29 of the Finanzhaushaltsgesetz, the assigned member of the Government is responsible for the management of finances. The Government will be assisted in the exercise of its supervisory function by the audit activities of the National Audit Office.

The Parliament is responsible for approving the national accounts audited by the National Audit Office. The control of the financial budget by the Audit Commission is based on the relevant laws. In accordance with the Finanzkontrollgesetz, the Audit Commission is supported by the audit activities of the National Audit Office.