The Chamber of Accounts of the Republic of Azerbaijan SAI is the only body performing external audit function in public financial management system of the country. The CoA has identified the main target in its activity to contribute for transparent, reasonable, economic, efficient and effective use of public funds in favour of state development and citizens’ well-being. To achieve this, CoA has chosen the management type embracing the activities based on strategic development and towards sustainable capacity building. Moreover, the activity of CoA is intended to achieve the below mission and, with regard to this, the approach is based on the following vision