The NAOL is accountable to the Parliament, which appoints the Auditor General, as well as fixes and allocates the appropriations for the National Audit Office budget. The achievement of the mission of the NAOL depends to a significant extent on the impact of the products of the audit process - the audit reports. This impact is achieved through consideration of the audit reports by the Parliament Committee on Audit, the interrogation of witnesses from the institutions responsible for the audited entities.

While implementing its functions, the National Audit Office of Lithuania cooperates both with the Parliament as a whole and its separate committees. Since our main "partner" is the Committee on Audit it coordinates the activities of the other committees when considering the issues of public audit.

The Committee on Audit considers most of performance audit reports and financial (regularity) audit reports and opinions, when auditors issue qualified or adverse opinion, or disclaimer of opinion on financial accounts. The Parliament Committee on Audit after considering audit reports passes a decision concerning the implementation of the NAOL recommendations and it can also draft a Parliament resolution concerning the implementation of the audit recommendations. Cooperation with the Parliament ensures better control of how taxpayers' money is used; citizens can influence government spending via legislators, NAOL audit findings become a solid basis for effective parliamentary control and scrutiny, and parliamentary control is more efficient and transparent.