• Mengkoordinasi dan membantu Ketua Audit Negara dalam melaksanakan tugasan pengauditan dan pengoperasian termasuk keselamatan agar semua aspek dapat diuruskan secara teratur dan berkesan.

Unit Khidmat Nasihat Undang-Undang berperanan untuk memberikan perkhidmatan perundangan kepada JAN dengan cekap dan berkesan selaras dengan perenggan 7(1)(f) Akta Audit 1957 [Akta 62]. Secara ringkasnya, fungsi utama Unit Khidmat Nasihat Undang-Undang adalah seperti yang berikut:

1. Memberikan pandangan undang-undang.

2. Menyemak dan meluluskan semua jenis perjanjian, MoU dan apa-apa dokumen undang-undang.

3. Memberikan nasihat perundangan bagi kes tatatertib.

4. Menggubal atau menyemak pindaan Perundangan Utama dan Perundangan Subsidiari.

5. Menyediakan dokumen dan maklumat kajian kes sivil dan jenayah.

• Bahagian Teknikal berperanan memberi khidmat nasihat teknikal dalam pengauditan untuk setiap Sektor dan JAN Negeri khususnya bagi pengauditan yang melibatkan aspek teknikal. Selain itu, memberi khidmat nasihat teknikal kepada Sektor Pengurusan dalam menyediakan cadangan baharu projek-projek pembangunan dan penyelenggaraan di JAN termasuk di JAN Negeri dan Akademi Audit Negara.

• To conduct studies, develop and coordinate policies related to auditing and the Department’s strategic direction through Policy and Research Papers.
• To conduct studies, develop and coordinate the Department’s policies related to audit quality through Quality Assurance Reviews and Quality Control Inspections.
• To carry out secretariat duties for meetings at the Department and National level, as well as coordinating programs or activities organized by the Department or external parties.
• To carry out, develop and coordinate bilateral and multilateral activities in order to develop auditors’ professional capacity and augment the Department's involvement in various international audit organizations.

• Responsible for coordinating integrity management at the National Audit Department (JAN) as an effort to strengthen the integrity and accountability of JAN officers. The JAN Integrity Unit carries out six (6) core functions as stipulated in the Human Resource Services Circular (MyPPSM), Section SP.1.2.1: Establishment of Integrity Units in All Public Agencies as follows:

             a) Governance

             b) Integrity Enhancement

            c) Detection and Verification

            d) Complaints Management

            e) Compliance

            f) Discipline

• Bertanggungjawab menyelaras proses penyediaan Laporan Ketua Audit Negara (LKAN) bagi pengauditan prestasi, kewangan dan tadbir urus yang dilaksanakan oleh Jabatan Audit Negara, Negeri (JAN Negeri) dari aspek perancangan, pelaksanaan, pelaporan sehingga LKAN tersebut dibentangkan di Parlimen/Dewan Undangan Negeri.

• Memastikan perhubungan awam antara JAN dengan pihak luar terjalin dengan cekap dan berkesan agar imej JAN terpelihara.

• Conducting an independent, objective and reliable examination of whether government undertakings, systems, operations, programmes, activities or organisations are operating in accordance with the principles of economy, efficiency and effectiveness and whether there is room for improvement.

• Carry out financial auditing to ensure that the level of public sector accountability is maintained, public money is managed efficiently and accounting records are maintained in an orderly manner.
• The financial auditing activities carried out are as follows:
  i. Auditing Financial Statements of the Federal Government, State Governments, Federal Agencies and State Agencies;
  ii. Auditing of Trust Funds/Trust Accounts;
  iii. Revenue Auditing;
  iv. Financial Management Performance Evaluation Auditing for confirmation of promotion to Public Sector Key Positions;
  v. Financial Management Audit of Malaysian Representative Offices Abroad;
  i. Surprise Auditing; and
  vii. Inspection Program of the National Audit Department
  
  

• Conducting audit of companies that have received grants or loans from the Federal/State Government or company that half of its paid up capital held by Federal/State Government/State Agency which gazetted in the Audit (Account of Companies) Order.

• Melaksanakan Pengauditan Penyata Kewangan, Pengauditan Pematuhan, Pengauditan Prestasi dan Pengurusan Syarikat Kerajaan terhadap akaun Kerajaan Negeri, Badan Berkanun Negeri dan agensi di bawah Kerajaan Negeri serta program dan aktiviti Kerajaan Negeri, Badan Berkanun Negeri dan agensi di bawah Kerajaan Negeri.

• Memastikan pengurusan modal insan, pengurusan kewangan, pentadbiran dan teknologi maklumat dilaksanakan dengan teratur dan cekap bagi mencapai visi dan misi JAN.